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current fair value
Vertaling van "current fair value" in Chinees
当前公允价值
现时公平值
Valuation techniques include using prices of recent market transactions between knowledgeable and willing parties, reference to the current fair value of another financial asset that is substantially the same with this instrument, and discounted cash flow analysis, etc.
估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中 使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法等。
The accumulative loss rolled out is the balance of initially acquired cost of the available-for-sale financial assets by deducting recovered principal and amortized amount, current fair value and the impairment loss previously charged to the profit and loss.
该转出的累计损失，为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
If any such evidence exists for available-for-sale financial assets, the cumulative loss - measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognized in profit or loss - is removed from accumulated surplus (deficit) and recognized in the statement of financial performance.
若可供出售金融资产存在任何此类证据，则累计亏损（按购置成本与当前公允价值之间的差额计量，减去该金融资产先前计入损益的任何减值损失）要从累计盈余（赤字）中减去，并在财务执行情况表中确认。
If any objective evidence exists for available-for-sale financial assets are impaired, the accumulated loss which is measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognised in the income statement is removed from equity and recognised in the statement of comprehensive income.
如果存在可供出售的金融资产减值的任何客观凭证，用收购成本与当前公允价值之间的差额减去收益表中事先认定的该金融资产任何减值损失计算得出的累积亏损将从资产净值中去除，而且应在全面收益表中确认。
westbank> The value appraisal techniques mainly include the prices adopted by the parties, who are familiar with the condition, in the latest market transaction upon their own free will, the current fair value obtained by referring to other financial instruments of the same essential nature, the cash flow capitalization method and the option pricing model, etc.
估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。 ＜
westbank> The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the sold financial asset after deducting the principals as taken back, the current fair value and the impairment-related losses as was recorded into the profits and losses of the current period.
该转出的累计损失，为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。 ＜
Valuation techniques includes the price used by market participants in major markets, the current fair value referenced in other financial instruments which are actually the same, discounted cash flow and option pricing models at the reference measurement date.
估值技术包括参考计量日市场参与者在主要市场或最有利市场中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。
Table 8.5 provides key economic assumptions and the sensitivity of the current fair value of residential mortgage servicing rights and other interests held to immediate adverse changes in those assumptions.
表 8.5 提供了住宅抵押贷款服务权利和持有其它利益的现行公允价值的关键经济假设和对这些假设的直接不利变化的敏感度。
Where there is evidence of impairment, the cumulative loss - measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that investment previously recognised in the income statement - is removed from other comprehensive income and recognised in the income statement.
倘出现减值证据，则累计亏损（按收购成本与现时公平值之差额减该项投资先前在收益表内确认之任何减值亏损计量）将从其它全面收益中移除，并于收益表内确认。
If an available-for-sale financial asset is impaired, an amount comprising the difference between its cost (net of any principal payment and amortisation) and its current fair value, less any impairment loss previously recognised in the income statement, is removed from other comprehensive income and recognised in the income statement.
倘一项可供出售金融资产出现减值，其成本值（扣除任何本金付款及摊销）与其现行公平值之差额减以往在收益表中确认之任何减值亏损之金额，会从其它全面收入中移除并在收益表内确认。
The determination of what is "significant" or "prolonged" requires judgement. "Significant" is evaluated against the original cost of the investment and "prolonged" against the period in which the fair value has been below its original cost. Where there is evidence of impairment, the cumulative loss - measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that investment previously recognised in the income statement - is removed from other comprehensive income and recognised in the income statement. Impairment losses on equity instruments classified as available for sale are not reversed through the income statement. Increases in their fair value after impairment are recognised directly in other comprehensive income.
厘定何谓大幅度或长期时需要判断。大幅度是相对于投资之初始成本作评估，而长期则相对于公平值低于初始成本之时期而评估。倘出现减值证据，则累计亏损（按收购成本与现时公平值之差额减该项投资先前在收益表内确认之任何减值亏损计量）将从其它全面收益中移除，并于收益表内确认。归类为可供出售之股权投资之减值亏损不可透过收益表拨回，而其公平值于减值后的增加部份会直接于其它全面收入中确认。
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Synoniemen voor current fair value in het Engels
Woord & uitdrukking van de dag
Afbeelding van de dag
Resultaten: 11. Exact: 11. Verstreken tijd: 16 ms.
