adjustment date meaning in Chinese
可调整日期
Examples
- Article 24 if a hedged item is a financial instrument measured at the amortized cost , an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall , during the period from the adjustment date to the maturity date , be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四条被套期项目是以摊余成本计量的金融工具的,按照本准则第二十一条(二)对被套期项目账面价值所作的调整,应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销,计入当期损益。 - With regard to a fair value hedging of interest rate risk portfolio , the relevant items separately presented in the balance sheet shall , during the period from the adjustment date to the relevant date on which the re - pricing period ends , be amortized based on the effective interest rate re - calculated on the adjustment date
对利率风险组合的公允价值套期,在资产负债表中单列的相关项目,也应当按照调整日重新计算的实际利率在调整日至相关的重新定价期间结束日的期间内摊销。