date of transfer meaning in English
转让当日;转让日期
转让日期
Examples
- Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option , and it measures the financial asset at the amortized cost , it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
第十八条企业因卖出一项看跌期权或持有一项看涨期权,使所转移金融资产不符合终止确认条件,且按照摊余成本计量该金融资产的,应当在转移日按照收到的对价确认继续涉入形成的负债。 - Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset , it shall , on the date of transfer , recognize the financial asset or liability according to its fair value ( including the call option , put option , guaranteed liability , future contract , interchange , etc . ) , and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset
因金融资产转移获得了新金融资产或承担了新金融负债的,应当在转移日按照公允价值确认该金融资产或金融负债(包括看涨期权、看跌期权、担保负债、远期合同、互换等) ,并将该金融资产扣除金融负债后的净额作为上述对价的组成部分。