offset item 中文意思是什麼
offset item
解釋
抵銷項目;補償項目-
Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失,不能在合併財務報表中全額抵銷的,該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。 -
The " effectiveness of hedging " shall refer to the extent that the changes in the fair value or cash flow of a hedging instrument may offset the changes resulted from the hedging risks in the fair value or cash flow of a hedged item
套期有效性,是指套期工具的公允價值或現金流量變動能夠抵銷被套期風險引起的被套期項目公允價值或現金流量變動的程度。
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