本公司将同时符合下列条件的金融资产分类为以公允价值计量且其变动计入其他综 合收益的金融资产:1管理该金融资产的业务模式既以收取合同现金流量为的英语翻译

本公司将同时符合下列条件的金融资产分类为以公允价值计量且其变动计入其他

本公司将同时符合下列条件的金融资产分类为以公允价值计量且其变动计入其他综 合收益的金融资产:1管理该金融资产的业务模式既以收取合同现金流量为目标又以出 售该金融资产为目标。2该金融资产的合同条款规定,在特定日期产生的现金流量,仅 为对本金和以未偿付本金金额为基础的利息的支付。此类金融资产按照公允价值进行初 始计量,相关交易费用计入初始确认金额。除被指定为被套期项目的,此类金融资产,除信用减值损失或利得、汇兑损益和按照实际利率法计算的该金融资产利息之外,所产 生的其他利得或损失,均计入其他综合收益;金融资产终止确认时,之前计入其他综合 收益的累计利得或损失应当从其他综合收益中转出,计入当期损益
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结果 (英语) 1: [复制]
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The company classifies financial assets that meet the following conditions as financial assets that are measured at fair value and whose changes are included in other comprehensive income: 1 The business model for managing the financial asset is to both target the collection of contractual cash flows and sell the financial asset For the goal. 2 The contract terms of the financial asset stipulate that the cash flow generated on a specific date is only for the payment of principal and interest based on the outstanding principal amount. Such financial assets are initially measured at fair value, and related transaction costs are included in the initial confirmation amount. Except for those designated as hedged items, such financial assets, except for credit impairment losses or gains, exchange gains and losses, and interest in the financial assets calculated according to the effective interest rate method, other gains or losses incurred are included in other Comprehensive income; when financial assets are derecognized, the cumulative gains or losses previously included in other comprehensive income should be transferred out of other comprehensive income and included in the current profit and loss
正在翻译中..
结果 (英语) 2:[复制]
复制成功!
The Company classifies financial assets that are measured at fair value and whose changes are included in other combined income:1 The business model for managing the financial assets is both aimed at collecting contractual cash flows and selling the financial assets. The contractual terms of the financial asset provide that the cash flow generated on a specific date shall be paid only to the principal and interest based on the outstanding principal amount. Such financial assets are initially measured at fair value, and the relevant transaction charges are included in the initial recognized amount. Such financial assets, except for credit impairment losses or gains, exchange gains and gains and interest on such financial assets calculated in accordance with the actual interest rate method, are included in other comprehensive gains and losses, except those designated as hedged items;
正在翻译中..
结果 (英语) 3:[复制]
复制成功!
The company classifies the financial assets that meet the following conditions as financial assets measured at fair value and whose changes are included in other comprehensive income: 1. The business model of managing the financial assets aims to receive the contract cash flow and sell the financial assets. The contractual terms of the financial asset stipulate that the cash flow generated on a specific date is only the payment of the principal and the interest based on the outstanding principal amount. Such financial assets are initially measured at fair value, and relevant transaction costs are included in the initially recognized amount. Except for those designated as hedged items, other gains or losses of such financial assets, except for credit impairment losses or gains, exchange gains and losses and interests of such financial assets calculated according to the effective interest rate method, shall be included in other comprehensive income; when the financial assets are derecognized, the accumulated gains or losses previously included in other comprehensive income shall be transferred out of other comprehensive income, Included in current profit and loss<br>
正在翻译中..
 
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