hedging instruments meaning in Chinese
套期保值手段
Examples
- Article 8 an enterprise may designate a combination of two or more derivative instruments or a certain proportion of such a combination as a hedging instrument
第八条企业可以将两项或两项以上衍生工具的组合或该组合的一定比例指定为套期工具。 - The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item
套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。 - If the hedging instrument is a derivative instrument , the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period
套期工具为非衍生工具的，套期工具账面价值因汇率变动形成的利得或损失应当计入当期损益。 - In the profit or loss of the hedging instrument , the portion , which is attributed to the effective hedging shall be directly recognized as the owner ' s equity and shall be presented as a separate item
（一）套期工具利得或损失中属于有效套期的部分，应当直接确认为所有者权益，并单列项目反映。 - If the hedging instrument is a non - derivative instrument , the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period
套期工具为非衍生工具的，套期工具账面价值因汇率变动形成的利得或损失应当计入当期损益。