金融資產轉移 的英文怎麼說

中文拼音 [jīnróngzīchǎnzhuǎnyí]
金融資產轉移 英文
financial instruments: recognition and measurement
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 融 : Ⅰ動詞1 （融化） melt; thaw 2 （融合; 調和） blend; fuse; be in harmony Ⅱ形容詞[書面語]1 （長遠; ...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 轉 : 轉構詞成分。
  • 移 : Ⅰ動詞1. （移動） move; remove; shift 2. （改變; 變動） change; alter Ⅱ名詞（姓氏） a surname
  • 金融 : finance; banking金融比率 financial ratios; 金融呆滯 financial stringency; 金融改革 financial refo...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 轉移 : 1 （改換位置） shift; transfer; divert 2 （改變） change; transform 3 [醫學] （擴散） metastasis;...
  1. Financial - components approach focuses on control and differentiates derecognition of transferred asset from recognition of new financial instruments arising from securitization. it is preferable to the traditional mode, but the inconsistencies and inevitable quantities identification also exists in the approach. comparing to this, continuing involvement approach which focuses on " no continuing involvement " and allows the transfer accounted for as part - sale will delimitate that limitations

    美國現行的金融合成分析法將「控制權轉移」作為銷售確認的判斷標準，並且將轉讓資產的終止確認和轉讓所產生的新的金融工具的確認區分開來，克服了傳統會計確認模式的缺陷，但是在具體運用「控制」概念時缺乏內在的一致性，且無法避免「相對數量」的判斷。
  2. Our study shows through economic channels ( reduction in labor demand, relative price change, fiscal retrenchment, changes in the value of assets, worsen of social environment ), and via the channels of financial transfer which from non - participants to participants of the financial sector, financial crises and it ' s resolution worsened the distribution of income and poverty in ldcs

    我們的研究顯示：通過勞動要求的減少、商品相對價格的變化、公共支出的削減、實物與金融資產價格變化和社會環境的惡化等經濟渠道，以及由非參與者到金融系統參與者的金融轉移渠道，金融危機及其治理加重了發展中國家的貧困程度，惡化了收入分配狀況。
  3. If no quotation for the portion whose recognition has not been stopped is available in the active market and if there is no actual transaction price relating to it, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire fair value of the transferred financial asset

    （二）未終止確認部分在活躍市場上沒有報價，且最近市場上也沒有與其有關的實際交易價格的，應當按照所轉移金融資產整體的公允價值扣除終止確認部分的對價后的余額確定。
  4. To offer such services, our accountants, legal experts and consultants must be thoroughly familiar with local and international tax laws and regulations

    透過國際轉移定價，代理金支付國際融資租貸資本性產業或知識產權以達合法避稅目的。
  5. If the transferred financial asset is measured at the amortized cost, the relevant liability it has recognized shall not be designated as a financial liability, which is measured at its fair value and the changes are recorded in the profits and losses of the current period

    所轉移的金融資產以攤余成本計量的，確認的相關負債不得指定為以公允價值計量且其變動計入當期損益的金融負債。
  6. Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer

    第十八條企業因賣出一項看跌期權或持有一項看漲期權，使所轉移金融資產不符合終止確認條件，且按照攤余成本計量該金融資產的，應當在轉移日按照收到的對價確認繼續涉入形成的負債。
  7. The nature of asset securitization is a structural financing instrument applying for the main purpose of realize, transfer and ensure the future cash flow of the original asserts. building and operating of the special purpose vehical ( spv ) share those risks accompanying returns produced in the course of financing within all the participants. such result is achieved by three - core technology named as " real sell ", " bankrupt protect ", and " credit increase "

    文章首先對資產證券化的含義做了理論界定，然後對資產證券化融資的構造原理進行了剖析，指出這種融資創新的實質是：以實現、轉移、保障原始資產的未來現金流為根本目的，通過創造性地構建特殊目的結構spv ，並以此為依託巧妙地實現原始資產的「真實銷售」 、 「破產隔離」 、和「信用提高」 ，從而將整個融資過程的風險和收益有效分攤給所有參與者，最終得以發行風險較小、信用級別較高、融資成本較低的資產支持證券abs的結構性融資方式。
  8. The latter allows the buyer to transfer the risks only when the several triggers occur at the same time. in this way, the cost of the product can be lowered and also the moral hazard can be eliminated to some extent. the recent trend toward convergence in insurance and capital markets largely explains the application of capital

    在國際保險市場與資本市場融合的大趨勢下，近年來又興起了一類與資本市場相聯系的art產品，其構造中大量採用金融工程學領域的最新成果，最終目的是將保險風險以資本市場產品的形式轉移到資金供給充裕的資本市場。
  9. Article 11 to judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these standards for stopping the recognition of a financial asset, the enterprise shall pay more attention to the essential of the transfer of the financial asset

    第十一條企業在判斷金融資產轉移是否滿足本準則規定的金融資產終止確認條件時，應當注重金融資產轉移的實質。
  10. After the transfer of a financial asset, if the transferor only retains the priority to repurchase the right of financial asset at its fair value ( when the transferee sells the financial asset ), it shall stop recognizing the transferred financial asset

    （二）轉出方在金融資產轉移后只保留了優先按照公允價值回購該金融資產的權利的（在轉入方出售該金融資產的情況下） ，應當終止確認所轉移的金融資產。
  11. Article 15 if an enterprise still retains nearly all of the risks and rewards related to the ownership of the transferred financial asset, it shall continue to recognize the entire financial asset to be transferred and shall recognize the consideration it receives as a financial liability

    第十五條企業仍保留與所轉移金融資產所有權上幾乎所有的風險和報酬的，應當繼續確認所轉移金融資產整體，並將收到的對價確認為一項金融負債。
  12. If the option is an out - of - the - money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the fair value of the transferred financial asset deduct the time value of the option

    （二）該期權是價外期權的，應當按照所轉移金融資產的公允價值扣除期權的時間價值后的余額，計量繼續涉入形成的負債。
  13. Article 5 an enterprise shall differentiate the transfer of a financial asset into the entire transfer and the partial transfer of financial assets, and deal with them respectively according to these standards

    第五條企業應當將金融資產轉移區分為金融資產整體轉移和部分轉移，並分別按照本準則有關規定處理。
  14. Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset, it shall, on the date of transfer, recognize the financial asset or liability according to its fair value ( including the call option, put option, guaranteed liability, future contract, interchange, etc. ), and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset

    因金融資產轉移獲得了新金融資產或承擔了新金融負債的，應當在轉移日按照公允價值確認該金融資產或金融負債（包括看漲期權、看跌期權、擔保負債、遠期合同、互換等） ，並將該金融資產扣除金融負債后的凈額作為上述對價的組成部分。
  15. The main source of the housing financial fund is the loans of the finance organization such as banks in china since a long period, finance channel is blocked, at present china lacks of the better collecting - money mechanism which suits for the rapid development of the housing produce and consume, housing mortgage credit lacks of risk transfer and scatter mechanism, which block the development of housing industry and housing finance

    長期以來我國住宅金融資金主要來源於銀行等金融機構的貸款。融資渠道單一，缺少與住宅生產和消費快速發展相適應的良好籌資機制，住房抵押貸款缺乏風險轉移和分散機制，陰礙了住宅產業和住宅金融的發展。
  16. The sum of consideration received from the transfer, and the accumulative amount of the changes of the fair value originally recorded in the owner ' s equities ( in the event that the financial asset involved in the transfer is a financial asset available for sale )

    （二）因轉移而收到的對價，與原直接計入所有者權益的公允價值變動累計額（涉及轉移的金融資產為可供出售金融資產的情形）之和。
  17. The sum of consideration of the portion whose recognition has been stopped, and the portion of the accumulative amount of the changes in the fair value originally recorded in the owner ' s equities which is corresponding to the portion whose recognition has been stopped ( in the event that the financial asset involved in the transfer is a financial asset available for sale )

    （二）終止確認部分的對價，與原直接計入所有者權益的公允價值變動累計額中對應終止確認部分的金額（涉及轉移的金融資產為可供出售金融資產的情形）之和。
  18. Article 2 the term " transfer of a financial asset " refers to an enterprise ' s ( the transferor ' s ) transferring or delivering a financial asset to a party other than the issuer of the financial asset ( the transferee )

    第二條金融資產轉移，是指企業（轉出方）將金融資產讓與或交付給該金融資產發行方以外的另一方（轉入方） 。
  19. For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit, if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset, it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset

    （三）在採用保留次級權益或提供信用擔保等進行信用增級的金融資產轉移中，轉出方只保留了所轉移金融資產所有權上的部分（非幾乎所有）風險和報酬且能控制所轉移金融資產的，應當按照其繼續涉入所轉移金融資產的程度確認相關資產和負債。
  20. Where an enterprise requires to judge, by calculation, whether it has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, when it calculates the net present value of the future cash flow of the financial asset, it shall take into consideration all the reasonable and possible fluctuating of the cash flow, and shall adopt an appropriate present market interest rate as the discount rate

    企業需要通過計算判斷是否已將金融資產所有權上幾乎所有的風險和報酬轉移給了轉入方的，在計算金融資產未來現金流量凈現值時，應當考慮所有合理、可能的現金流量波動，並採用適當的現行市場利率作為折現率。
分享友人
分享到 Line

分享到臉書