金融资产转移 meaning in Chinese
financial instruments: recognition and measurement
Examples
- Article 5 an enterprise shall differentiate the transfer of a financial asset into the entire transfer and the partial transfer of financial assets , and deal with them respectively according to these standards
第五条企业应当将金融资产转移区分为金融资产整体转移和部分转移，并分别按照本准则有关规定处理。 - Article 2 the term " transfer of a financial asset " refers to an enterprise ' s ( the transferor ' s ) transferring or delivering a financial asset to a party other than the issuer of the financial asset ( the transferee )
第二条金融资产转移，是指企业（转出方）将金融资产让与或交付给该金融资产发行方以外的另一方（转入方） 。 - Article 11 to judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these standards for stopping the recognition of a financial asset , the enterprise shall pay more attention to the essential of the transfer of the financial asset
第十一条企业在判断金融资产转移是否满足本准则规定的金融资产终止确认条件时，应当注重金融资产转移的实质。 - After the transfer of a financial asset , if the transferor only retains the priority to repurchase the right of financial asset at its fair value ( when the transferee sells the financial asset ) , it shall stop recognizing the transferred financial asset
（二）转出方在金融资产转移后只保留了优先按照公允价值回购该金融资产的权利的（在转入方出售该金融资产的情况下） ，应当终止确认所转移的金融资产。 - For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit , if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset , it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset
（三）在采用保留次级权益或提供信用担保等进行信用增级的金融资产转移中，转出方只保留了所转移金融资产所有权上的部分（非几乎所有）风险和报酬且能控制所转移金融资产的，应当按照其继续涉入所转移金融资产的程度确认相关资产和负债。