The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
该套期不再满足运用本准则规定的套期会计方法的条件。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
该套期不再满足本准则所规定的运用套期会计方法的条件。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。
Accounting for the influence, explores a stochastic immunization method and financial engineering approaches based on hedging, which are two kinds of interest rate risk management strategies.
针对嵌入期权的影响，探讨了随机免疫方法和基于套期保值策略的金融工程手段这两种公司债券利率风险管理策略。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
The Company accounts for these instruments in accordance with SFAS 133, Accounting for Derivative instruments and Hedging Activities.
根据SFAS 133，即金融衍生工具和对冲活动，公司对这些工具的使用负责。
The Company accounts for these instruments in accordance with SFAS 133, Accounting for Derivative instruments and Hedging Activities.
根据SFAS 133，即金融衍生工具和对冲活动，公司对这些工具的使用负责。
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