new financial instruments 中文意思是什麼
new financial instruments
解釋
新財務單據-
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。 -
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong, both of which would entail significant changes in disclosure requirements
由於巴塞爾委員會《新資本協定》第3部分仍有待完成，本港亦將會對金融工具採用國際會計標準，而兩者將會對披露資料的要求帶來重大改變，因此預期2003年不會有大幅度的變動或更新。 -
Stock index futures, is a new financial future instruments transaction based on stock price
股票指數期貨（ stockindexfutures ） ，簡稱股指期貨或期指。 -
Recently, with the development of financial deregulation and globalization, the global financial system and structure have changed greatly. keen competitive pressure and information technology speed up the innovation of the new financial institution, organizations, markets and the dealing instruments
激烈的競爭壓力和信息技術的快速發展催生出新的金融機構、組織制度和交易工具，分業經營體制被逐漸打破，金融創新和集團化經營成為國際金融發展的重要特徵。 -
Because the entertainment industry is inherently risky, perhaps new financial instruments aimed at offsetting risk might be useful
由於娛樂業是風險極高的產業，因此以降低風險為目標的新型金融工具也許派得上用場。 -
In the more complicated cases of the debt and equity markets, where the investors actually take on the risk of the fund raisers, the roles of the financial intermediaries include the creation of the financial instruments in the primary markets the stock exchange and the underwriters of new share issues and the brokering of transactions in these instruments in the secondary markets the brokers and the market makers
至於在較復雜的債市及股市，投資者直接承受集資者的風險，金融中介人的角色則包括在第一市場創造金融工具即作為證券交易所及新股上市的包銷商，以及在第二市場促成這些工具的交易即作為經紀及市場莊家。 -
Monetary policy which was used as a very important instrument in making the stability of currency and improving the macroeconomy had became popularity in the world since 1960 ' s. the main functions of monetary policy include adjusting the behaviour of real economy during the equilibrium by special instruments of fmance, raising the rate of growth. however, with the development of financial innovation, great changes have taken place in the whole financial system, the way of financial organization, the relation between currency and macroeconomy, etc. these changes have made the operation of conventional monetary policy lose its theoretical foundation and premise, so the effect of monetary policy on real economy has weakened. therefore, the developed countries gradually shift their target which aimed at interest rate or money supply into the target of inflation in the late of 1980 ' s, this new phenomenon bring informations and experiences to the developing countires during their fiancial innovation
然而，隨著金融創新的不斷發展，整個金融體系以及各金融行為主體的行為方式，貨幣與宏觀經濟之間內在的相關關系等都發生了深刻的變化，使得傳統貨幣政策操作失去了應有的前提和依據，從而使貨幣政策的作用效果不斷減弱。因此，在20世紀80年代後期，發達國家開始調整其貨幣政策，突出表現在：貨幣中介目標隨金融創新而不斷變化，逐步放棄了以利率或貨幣供應量作為中介指標，並建立了以通貨膨脹調控為目標的貨幣政策。這給包括我國在內的向市場經濟轉變的發展中國家貨幣政策的變革與創新提供了新的經驗。 -
This paper then propose s the idea to classify all financial activities into ? " market finance " and " non - market finance " by the nature of the financial instruments in which they are executed. further, a new theoretical framework is proposed in which all financial activities are classified into four categories, namely, market indirect finance, market direct finance, non - market indirect finance and non - market direct finance
在此基礎上，本文提出根據是否通過金融市場的標準將金融活動區分為市場金融與非市場金融的觀點，並結合傳統上直接間接金融的區分，提出一種分析不同金融活動模式的理論框架，將一切金融活動區分為市場間接金融、市場直接金融、非市場間接金融及非市場直接金融四種不同的模式。 -
Weather derivatives are new products of agricultural insurance, which utilizes the principle of financial instruments for risk management of natural disasters arid provides agricultural workers with new means of risk transfer
摘要天氣衍生品是農業保險創新的產物，它將金融工具的理念用於自然災害的風險管理，為農業生產者的風險轉移提供了新途徑。 -
And in recognition of the need to encourage the development of financial instruments suitable for the purpose of managing exchange rate risks, the peoples bank of china has introduced new measures to develop a renminbi forward market on the mainland
中國人民銀行明白到有需要鼓勵市場發展適合於管理匯率風險的金融產品，因此已推出新措施，以配合在內地發展人民幣遠期外匯市場。 -
Credit derivatives and financial engineering both better off each other, which makes credit derivatives develop quickly, therefore, it helps to open out new financial instruments grasping outline of engineering of credit derivatives
信用衍生品和金融工程之間的互動關系將使信用衍生品的發展日新月異，把握信用衍生品工程化的要點有利於開發新的金融工具。 -
Supported by new legislation, financial instruments and partnerships with the private sector, the mainstays of the new policy are integrated housing and urban development, modernization of the administrative system, and public participation in all decision - making and implementation processes
在立法、財政投入和私營部門的支持下，新政策的根本內容整合了住宿和社區發展、行政系統的現代化，還有在所有決策和執行過程中的公眾參與。 -
In the progress of developing financial system in china, we should use the experience in other countries for reference, set up advanced financing mechanism and develop new financial instruments to ensure that our housing property and housing finance can attain long term, steady funds and supply sufficient loan funds for housing consumption
中國在住宅金融體制的培育和發展過程中，需要學習和借鑒別國的經驗，引進先進的融資機制和新的融資工具，以保障我國住宅業和住宅金融的發展獲得長期、穩定的資金來源，為居民住宅消費提供充足的信貸資金。 -
Main theories and new developments of default risk related financial instruments valuation
違約風險型金融工具估值的主流理論及最新進展
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