monetary obligations meaning in English
货币债务
Examples
- Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below . the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities
资产及负债估值金融资产和负债即外汇基金需收取或支付的附息货币债务均在资产负债表日期按下列基础以市值入账，因而引致的资产或负债价值的改变，已反映在资产负债表内有关项目账面价值中，惟财政储备账项仍以原本价值入账，而其市值与原本值之间的差额则包括在其他负债这一项目内。