off-balance-sheet item 中文意思是什麼
off-balance-sheet item
解釋
資產負債表外的項目-
If the hedged item is an asset within the re - pricing period, it shall be presented as a separate item under the assets item ( presenting behind the financial assets ) of the balance sheet, and shall be written off after the termination of recognition
(二)被套期項目在重新定價期間內是負債的,在資產負債表中負債項下單列項目反映(列在金融負債后) ,待終止確認時轉銷。 -
If the hedged item is a liability within the re - pricing period, it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities ) of the balance sheet, and shall be written off after the termination of recognition
(二)被套期項目在重新定價期間內是負債的,在資產負債表中負債項下單列項目反映(列在金融負債后) ,待終止確認時轉銷。 -
Off - balance - sheet item
資產負債表外的項目
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