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公平价值变动列入损益之金融资产

English translation: Gain/(loss) on financial assets due to fair value movement


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12:33 Jul 16, 2011
Chinese to English translations [PRO]
Bus/Financial - Accounting / Balance sheet
Chinese term or phrase: 公平价值变动列入损益之金融资产
Asset title in a balance sheet, just not sure how to word it
Ralph Dunsdon
Local time: 04:18
English translation:Gain/(loss) on financial assets due to fair value movement
Explanation:
IAS Plus: IFRS 7 Financial Instruments: Disclosures
www.iasplus.com/standard/ifrs07.htm - Cached
financial assets measured at fair value through profit and loss, ... Items of income, expense, gains, and losses, with separate disclosure of gains and losses from: ... in profit and loss (separately for cash flow hedges and hedges of a net ... fair value; reconciliations of movements between levels of fair value ...
[DOC]
AASB 7 - Financial Instruments: Disclosures
www.dpcd.vic.gov.au/__.../assets/.../Review_AASB7_Financial...
File Format: Microsoft Word - Quick View
disclosure of the net gains or net losses on all classes of financial ... additional disclosures regarding gains or losses on fair value hedges .... Where the impairment of Financial Assets due to Credit Losses is ... The disclosure of other Fair Value movements relating to Financial Instruments and in particular ...
[PDF]
CONSOLIDATED FINANCIAL STATEMENTS
media-cms.bnpparibas.com/file/62/4/4q09-financial-statements.7624.pdf
File Format: PDF/Adobe Acrobat
2.c Net gain/loss on financial instruments at fair value through profit or loss .... Items related to exchange rate movements. 64. (605). - Changes in fair value of ... Cash and amounts due from central banks and post office banks ...
[PDF]
Stockland Corporation Limited
media.wotnews.com.au/asxann/00869357.pdf
File Format: PDF/Adobe Acrobat - View as HTML
communities and fair value movement of deferred management fee ... hedged items and fmanciai instruments treated as fair value hedges, net realised gain on other ... accounting rules, net unreaiised loss on financial instruments that do not ... The payout ratio in FY08 was slightly higher due to the requirement ...
[PDF]
Stockland Corporation Limited
phx.corporate-ir.net/External.File?item...t=1
File Format: PDF/Adobe Acrobat - Quick View
down of inventories – UK, net (loss)/gain from fair value adjustment of investment ... value adjustments of financial instruments and foreign exchange movements ... to be profitable in FY10 based on settlements from projects due for ...
[PDF]
Stockland Corporation Limited
www.aspecthuntley.com.au/asxdata/20100811/pdf/01087045.pdf
File Format: PDF/Adobe Acrobat - Quick View
11 Aug 2010 – movement, net gain/(loss) from fair value adjustment of other financial ... hedges, net gain/(loss) on other financial instruments that do not ... Underlying EPS 29.1 cents2, down 20% on FY09 due to the higher number of ...
[PDF]
MACQUARIE INTERNATIONAL INFRASTRUCTURE FUND LIMITED = SGX ...
www.macquarie.com/.../Internet/mgl/.../q1-financial-report-...
File Format: PDF/Adobe Acrobat
exchange movements and reductions in MIIF's cash balance. ... This increase was due to strong wind conditions during the quarter. ..... Net gain/(loss) on financial assets at fair value through profit or loss(1) ...
[PDF]
General Government Monthly Statement - 30 April 2011
www.treasury.nsw.gov.au/__data/assets/pdf_file/.../April_20...
File Format: PDF/Adobe Acrobat - View as HTML
30 Apr 2011 – Net gain/(loss) on financial instruments at fair value ... ... Other ... (134). Other economic flows - other movements in equity ...
[PDF]
For personal use only
www.asx.com.au/asxpdf/20110228/pdf/41x2trz0jqg0rn.pdf
File Format: PDF/Adobe Acrobat
28 Feb 2011 – Due to the movement in interest rates by the Reserve Bank of Australia, the Groups arrangement to fix its ... Net tangible assets per security. 26 December. 27 December .... Fair value gain/(loss) on financial instrument ...
IESI-BFC Ltd. Announces Strong Results for the Three Months Ended ...
www.reuters.com/.../04/.../idUS308507 28-Apr-2011 MW201104.... - Cached
28 Apr 2011 – Adjusted net income(A) for the first quarter of 2011 was $28.1 million, ... given the challenges that we faced in the quarter due to harsher ... exchange (gain) loss (3) 30 Net gain on financial instruments (1926) (542) ...... and related costs - SG&A 315 1998 Fair value movements in stock options ...
Selected response from:

Somsak Patradoon
Australia
Local time: 21:18
Grading comment
Yes, thanks, I feel the 变动, the change is important.
4 KudoZ points were awarded for this answer



Summary of answers provided
4Gain/(loss) on financial assets due to fair value movement
Somsak Patradoon
3Financial Assets at Fair Value through Profit or Loss
karcsy


  

Answers


28 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Financial Assets at Fair Value through Profit or Loss


Explanation:
FIAF:公平价值变动列入损益之金融资产 (Financial Assets at Fair Value through Profit or Loss)

Financial Asset Classifications
Financial Assets at Fair Value through Profit and Loss
A financial asset is classified in this category where it is principally acquired for
selling in the short-term, or is part of a portfolio which is managed together, for which
there is evidence of a recent actual pattern of short-term profit taking.


    Reference: http://www.aremos.org.tw/tedc/bank_gb/otccomp/ch1.3.1.htm
    Reference: http://www.treasury.act.gov.au/accounting/download/IAS_01g.p...
karcsy
Local time: 19:18
Native speaker of: Native in ChineseChinese
PRO pts in category: 20
Login to enter a peer comment (or grade)

6 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
Gain/(loss) on financial assets due to fair value movement


Explanation:
IAS Plus: IFRS 7 Financial Instruments: Disclosures
www.iasplus.com/standard/ifrs07.htm - Cached
financial assets measured at fair value through profit and loss, ... Items of income, expense, gains, and losses, with separate disclosure of gains and losses from: ... in profit and loss (separately for cash flow hedges and hedges of a net ... fair value; reconciliations of movements between levels of fair value ...
[DOC]
AASB 7 - Financial Instruments: Disclosures
www.dpcd.vic.gov.au/__.../assets/.../Review_AASB7_Financial...
File Format: Microsoft Word - Quick View
disclosure of the net gains or net losses on all classes of financial ... additional disclosures regarding gains or losses on fair value hedges .... Where the impairment of Financial Assets due to Credit Losses is ... The disclosure of other Fair Value movements relating to Financial Instruments and in particular ...
[PDF]
CONSOLIDATED FINANCIAL STATEMENTS
media-cms.bnpparibas.com/file/62/4/4q09-financial-statements.7624.pdf
File Format: PDF/Adobe Acrobat
2.c Net gain/loss on financial instruments at fair value through profit or loss .... Items related to exchange rate movements. 64. (605). - Changes in fair value of ... Cash and amounts due from central banks and post office banks ...
[PDF]
Stockland Corporation Limited
media.wotnews.com.au/asxann/00869357.pdf
File Format: PDF/Adobe Acrobat - View as HTML
communities and fair value movement of deferred management fee ... hedged items and fmanciai instruments treated as fair value hedges, net realised gain on other ... accounting rules, net unreaiised loss on financial instruments that do not ... The payout ratio in FY08 was slightly higher due to the requirement ...
[PDF]
Stockland Corporation Limited
phx.corporate-ir.net/External.File?item...t=1
File Format: PDF/Adobe Acrobat - Quick View
down of inventories – UK, net (loss)/gain from fair value adjustment of investment ... value adjustments of financial instruments and foreign exchange movements ... to be profitable in FY10 based on settlements from projects due for ...
[PDF]
Stockland Corporation Limited
www.aspecthuntley.com.au/asxdata/20100811/pdf/01087045.pdf
File Format: PDF/Adobe Acrobat - Quick View
11 Aug 2010 – movement, net gain/(loss) from fair value adjustment of other financial ... hedges, net gain/(loss) on other financial instruments that do not ... Underlying EPS 29.1 cents2, down 20% on FY09 due to the higher number of ...
[PDF]
MACQUARIE INTERNATIONAL INFRASTRUCTURE FUND LIMITED = SGX ...
www.macquarie.com/.../Internet/mgl/.../q1-financial-report-...
File Format: PDF/Adobe Acrobat
exchange movements and reductions in MIIF's cash balance. ... This increase was due to strong wind conditions during the quarter. ..... Net gain/(loss) on financial assets at fair value through profit or loss(1) ...
[PDF]
General Government Monthly Statement - 30 April 2011
www.treasury.nsw.gov.au/__data/assets/pdf_file/.../April_20...
File Format: PDF/Adobe Acrobat - View as HTML
30 Apr 2011 – Net gain/(loss) on financial instruments at fair value ... ... Other ... (134). Other economic flows - other movements in equity ...
[PDF]
For personal use only
www.asx.com.au/asxpdf/20110228/pdf/41x2trz0jqg0rn.pdf
File Format: PDF/Adobe Acrobat
28 Feb 2011 – Due to the movement in interest rates by the Reserve Bank of Australia, the Groups arrangement to fix its ... Net tangible assets per security. 26 December. 27 December .... Fair value gain/(loss) on financial instrument ...
IESI-BFC Ltd. Announces Strong Results for the Three Months Ended ...
www.reuters.com/.../04/.../idUS308507 28-Apr-2011 MW201104.... - Cached
28 Apr 2011 – Adjusted net income(A) for the first quarter of 2011 was $28.1 million, ... given the challenges that we faced in the quarter due to harsher ... exchange (gain) loss (3) 30 Net gain on financial instruments (1926) (542) ...... and related costs - SG&A 315 1998 Fair value movements in stock options ...

Somsak Patradoon
Australia
Local time: 21:18
Specializes in field
Native speaker of: Native in ThaiThai, Native in ChineseChinese
PRO pts in category: 16
Grading comment
Yes, thanks, I feel the 变动, the change is important.
Login to enter a peer comment (or grade)




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