持有供交易之金融負債英文

出自 MBA智库百科(https://wiki.mbalib.com/)

交易性金融负债(transaction financial liabilities;Transactional Moneytary Liabilities)

目录

  • 1 什么是交易性金融负债
  • 2 交易性金融负债的会计处理

什么是交易性金融负债

交易性金融负债是指企业采用短期获利模式进行融资所形成的负债,比如短期借款、长期借款、应付债券。

作为交易双方来说,甲方的金融债权就是乙方的金融负债,由于融资方需要支付利息,因比,就形成了金融负债。

交易性金融负债是企业承担的交易性金融负债的公允价值。

交易性金融负债的会计处理

一、本科目核算企业持有的以公允价值计量且其变动计入当期损益的金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融负债。 衍生金融负债不在本科目核算。

二、本科目应当按照交易性金融负债类别,分别“本金”、“公允价值变动”进行明细核算。

三、交易性金融负债的主要账务处理

(一)企业承担交易性金融负债时,应按实际收到的金额,借记“银行存款”、“存放中央银行款项”、“结算备付金”等科目,按发生的交易费用,借记“投资收益”科目,按交易性金融负债的公允价值,贷记本科目(本金)。

(二)资产负债表日,交易性金融负债的公允价值高于其账面余额的差额,借记“公允价值变动损益”科目,贷记本科目(公允价值变动);公允价值低于其账面余额的差额,做相反的会计分录。

(三)出售交易性金融负债时,应按其账面余额,借记本科目(本金、公允价值变动),按实际支付的金额,贷记“银行存款”、“存放中央银行款项”、“结算备付金”等科目,按其差额,贷记或借记“投资收益”科目。同时,按该项交易性金融负债的公允价值变动,借记或贷记“公允价值变动损益”科目,贷记或借记 “投资收益”科目。

四、本科目期末贷方余额,反映企业承担的交易性金融负债的公允价值。

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Accounting Standards for Enterprises No. 22 �C Recognition and Measurement of Financial Instruments
(No. 3 [2006], Feb. 25, 2006)
 

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Chapter I General Principles
 

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Article 1 The present Standards are formulated according to the Accounting Standards for Enterprises �C Basic Principles for the purpose of regulating the recognition and measurement of financial instruments.
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Article 2 The term "financial instruments" refers to the contracts whereby the financial assets of an enterprise are formed and whereby the financial liabilities or right instruments of any other entity are formed.
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Article 3 The term "derivative instruments" refers to the financial instruments or other contracts which the present Standards deal with and which are characterized by the following:
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(1) The value thereof varies with particular interest rates, prices of financial instruments, prices of commodities, foreign exchange rates, price indexes, cost indexes, credit ratings, credit indexes, and other similar variables; if the variable is a non-financial variable, there shall not exist any special relationship between such variable and any party to the contract;
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(2) No initial net investment is required or, as compared to other types of contracts that have similar responses to the market changes, very little initial net investment is required;
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(3) It is settled at a certain future date.
Derivative instruments include forward contracts, futures contracts, exchanges and options, as well as the instruments that contain one or more of the features of a forward contract, futures contract, exchange or option.
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Article 4 The following items shall be governed by other relevant accounting standards:
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(1) The long-term equity investments as regulated by the Accounting Standards for Enterprises No. 2 �C Long-term Equity Investment shall be governed by the Accounting Standards for Enterprises No. 2 �C Long-term Equity Investment;
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(2) The share-based payments as regulated by the Accounting Standards for Enterprises No. 11 �C Share-based Payments shall be governed by the Accounting Standards for Enterprises No. 11 �C Share-based Payments;
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(3) For the restructuring of debts, the Accounting Standards for Enterprises No. 12 �C Debt Restructuring shall apply;
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(4) For the rights available from the settlement of anticipated debts, the Accounting Standards for Enterprises No. 13 �C Contingencies shall apply;
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(5) For the contingent consideration contracts of the combining parties in business combinations, the Accounting Standards for Enterprises No. 2 �C Business Combination shall apply;
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(6) For the rights and obligations involved in a lease, the Accounting Standards for Enterprises No. 21 �C Leases shall apply;
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(7) For the transfer of financial assets, the Accounting Standards for Enterprises No. 23 �C Transfer of Financial Assets shall apply;
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(8) For hedges, the Accounting Standards for Enterprises No. 24 �C Hedging shall apply;
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(9) For the rights and obligations involved in the original insurance contracts, the Accounting Standards for Enterprises No. 25 �C Original Insurance Contracts shall apply;
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(10) For the rights and obligations involved in a re-insurance contract, the Accounting Standards for Enterprises No. 26 �C Re-insurance Contracts shall apply;
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(11) For the equity instruments as issued by an enterprise, the Accounting Standards for Enterprises No. 37 �C Presentation of Financial Instruments shall apply.
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Article 5 The present Standards do not regulate the irrevocable credit commitments as offered by enterprises (i.e., commitments to grant loans), with the exception of the following:
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(1) the designated commitments to grant loans made to the financial liabilities which are measured at their fair values and the variation of which is included into the current profits and losses;
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(2) the commitments to grants which can be settled with the net amount of cash or which can be settled by way of exchange or by issuing any other financial instruments; and
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(3) the commitments to grant loans at an interest rate that is lower than the market interest rate.
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises No. 13 �C Contingencies shall apply.
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Article 6 The present Standards do not regulate the contracts which are concluded for the stipulated purchase, sale or purposes of use, and, when the time becomes mature, non-financial items are bought or sold as a performance of the contract. However, the contracts which can be settled with cash or the net amount of other financial instruments or which can be bought or sold and settled by exchanging financial instruments shall be governed by the present Standards.
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Chapter II Classification of Financial Assets and Financial Liabilities
 

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Article 7 Financial assets shall be classified into the following 4 categories when they are initially recognized:
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(1) The financial liabilities which are measured at their fair values and whose variation is included into the current profits and losses, including transactional financial assets and the financial assets which are measured at their fair values and whose variation is included in the current profits and losses;
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(2) The investments which are held to their maturity;
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(3) Loans and the receivables; and
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(4) Financial assets available for sale.
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Article 8 Financial liabilities shall be classified into the following two categories when they are initially recognized:
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(1) The financial liabilities which are measured at their fair values and whose variation is included in the current profits and losses, including transactional financial liabilities and the designated financial liabilities which are measured at their fair values and whose variation is included in the current profits and losses; and
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(2) Other financial liabilities.
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Article 9 The financial assets and liabilities that meet any of the following requirements shall be classified as transactional financial assets or financial liabilities:
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(1) The said financial asset or financial liability being acquired or undertaken mainly for the purpose of selling or repurchase in the near future;
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(2) Forming a part of the identifiable combination of financial instruments which are managed in a centralized way, and for which there are objective evidences that prove that the enterprise will manage the combination by way of short-term profit-making in the near future;
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(3) Being a derivative instrument. However, the designated derivative instruments which are effective hedging instruments, the derivative instruments which are financial guarantee contracts, and the derivative instruments which are connected with the equity instrument investments for which there is no quotation in the active market, whose fair value cannot be reliably measured, and which shall be settled by delivering the said equity instruments, shall be excluded.
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Article 10 Only the financial assets and financial liabilities that meet any of the following requirements can be designated, when they are initially recognized, as a financial asset or financial liability as measured at its fair value and whose variation is included in the current profits and losses:
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(1) The designation is able to eliminate or obviously reduce the discrepancies in the recognition or measurement of relevant gains or losses arising from the different basis of measurement of the financial asset or financial liability;
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(2) The official written documents of risk management or investment strategies of the enterprise concerned have described that the said combination of financial assets, the said combination of financial liabilities, or the combination of financial assets and financial liabilities will be managed and evaluated on the basis of their fair values and will be reported to the key management personnel.
The equity investment instruments for which there is no quotation in the active market and whose fair value cannot be reliably measured shall not be designated as a financial asset which is measured at its fair value and whose variation is included into the current profits and losses.
The active market is one which is concurrently featured by the following:
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(1) The objects of transaction in the market are homogeneous;
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(2) Buyers and sellers are available at any time to carry out the deal at their own free will; and
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(3) The pricing information of the market is open.
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Article 11 The term "held-to-maturity investment" refers to a non-derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the enterprise is able to hold until its maturity. The following non-derivative financial assets shall not be classified as investments held to their maturity:
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(1) The designated non-derivative financial assets which, at their initial recognition, are measured at their fair values and whose variation is included in the current profits and losses;
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(2) The non-derivative financial assets which are designated as sellable at their initial recognition; and
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(3) Loans and receivables.
An enterprise shall make an appraisal of its purpose of holding and ability to hold at the date of balance sheet. Where there is any change, it shall be dealt with according to the present Standards.
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Article 12 The existence of any of the following circumstances shows that the enterprise concerned does not have a clear intention to hold the financial asset investment until its maturity:
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(1) The term of holding the financial asset is indefinite;
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(2) It will sell the financial asset when any of the following changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the sources and conditions of financing, or foreign exchange risk, etc., with, however, the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and which is difficult to be reasonably predicted;
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(3) The issuer of the financial asset can settle it with a sum which is obviously lower than the post-amortization cost;
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(4) Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial asset till its maturity.
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Article 13 The post-amortization cost of a financial asset or financial liability refers to the following adjusted results of the initially recognized amount of the financial asset or financial liability:
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(1) after deducting the already paid principal;
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(2) after multiplying or subtracting the accumulative amount of amortization incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by employing the actual interest rate method; and
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(3) after deducting the impairment losses that have actually incurred (applicable to financial assets only).
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Article 14 The actual interest rate method refers to the method whereby the post-amortization costs and the interest incomes of different installments or interest expenses are calculated according to the actual interest rates of the financial asset or financial liabilities (including a set of financial assets or financial liabilities).
The actual interest rate refers to the interest rate used to cash the future cash flow of a financial asset or financial liability within the predicted term of existence or within a shorter applicable term into the current carrying amount of the financial asset or financial liability.
When determining the actual interest rate, the future cash flow shall be predicted on the basis of taking into account all the contractual stipulations concerning the financial asset or financial liability (including the right to repay the loan ahead of schedule, call options, similar options, etc.), but the future credit losses shall not be taken into account.
The various fee charges, trading expenses, premiums or reductions, etc. which are paid or collected by the parties to a financial asset or financial liability contract and which form a part of the actual interest rate shall be taken into account in the determination of the actual interest rate. Where the future cash flow or term of existence of a financial asset or financial liability cannot be reliably predicted, the contractual cash flow of the financial asset or financial liability for the whole term of the contract shall be taken into account.
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Article 15 The existence of any of the following circumstances shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity:
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(1) Having no available financial resources to continuously provide capital support to the financial asset investment so as to hold the financial asset investment until its maturity;
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(2) Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment until its maturity;
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(3) Any other circumstance which shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity.
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Article 16 Where an enterprise sells any of its outstanding held-to-maturity investment within the current accounting year or re-classifies it as the amount of sellable financial asset, and the such amount is considerably large as compared to the amount before such investment is sold or re-classified, the surplus of such investment shall be re-classified as a sellable financial asset, and the said financial asset shall not be classified as a held-to-maturity investment within the current accounting year and the following two complete accounting years. However, the following circumstances shall be excluded:
  ������ʮ��������ҵ����δ���ڵ�ij�����������Ͷ���ڱ��������ڳ��ۻ��ط���Ϊ�ɹ����۽����ʲ��Ľ�����ڸ���Ͷ���ڳ��ۻ��ط���ǰ���ܶ�ϴ�ʱ��Ӧ��������Ͷ�ʵ�ʣ�ಿ���ط���Ϊ�ɹ����۽����ʲ������ڱ������ȼ��Ժ����������Ļ������ڲ����ٽ��ý����ʲ�����Ϊ����������Ͷ�ʡ����ǣ�����������⣺
(1) The date of sale or re-classification is close to the maturity date or the repo date of the said investment (e.g., within 3 months prior to maturity), and the changes of the market interest rates will produce little impact upon the fair value of the said investment;
  ��һ�������ջ��ط����վ������Ͷ�ʵ����ջ�����սϽ����絽��ǰ�������ڣ����г����ʱ仯�Ը���Ͷ�ʵĹ��ʼ�ֵû������Ӱ�졣
(2) The balance is sold or re-classified after almost all the initial principal has been repaid by way of repayment at fixed intervals or repayment ahead of schedule as stipulated in the contract;
  ���������ݺ�ͬԼ���Ķ��ڳ�������ǰ���ʽ�ջظ�Ͷ�ʼ������г�ʼ����󣬽�ʣ�ಿ�����Գ��ۻ��ط��ࡣ
(3) The sale or re-classification is caused by an independent event that the enterprise cannot control, that is predicted not to occur again, and that is hard to be reasonably predicted. Such events include:
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i. The held-to-maturity investment is sold due to the serious worsening of the credit situation of the investee;
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ii. The held-to-maturity investment is sold due to the fact that the relevant tax regulations have canceled the relevant policies regarding the pre-tax credit of interest taxes against the held-to-maturity investment or have remarkably reduced the pre-tax creditable amount;
  2�������˰�շ���ȡ���˳���������Ͷ�ʵ���Ϣ˰ǰ�ɵֿ����ߣ�������������˰ǰ�ɵֿ۽�������������Ͷ�����Գ��ۣ�
iii. The held-to-maturity investment is sold due to any important business combination or disposal so as to maintain the prevailing interest risk position or maintain the prevailing credit risk policies;
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