amortized value 中文意思是什麼
amortized value
解釋
用攤還法計算出的證券投資價值-
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。 -
The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale
被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的，也應當按此規定處理。 -
Article 24 if a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四條被套期項目是以攤余成本計量的金融工具的，按照本準則第二十一條（二）對被套期項目賬面價值所作的調整，應當按照調整日重新計算的實際利率在調整日至到期日的期間內進行攤銷，計入當期損益。 -
With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re - pricing period ends, be amortized based on the effective interest rate re - calculated on the adjustment date
對利率風險組合的公允價值套期，在資產負債表中單列的相關項目，也應當按照調整日重新計算的實際利率在調整日至相關的重新定價期間結束日的期間內攤銷。
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