Evaluate the usefulness of derivative instruments for managing exchange rate risk?
评价衍生工具管理汇率风险的作用？
Finally, it specifies the contents of accounting statement and derivative instruments.
最后，指出了不确定会计信息应披露的内容。
Financial derivative instruments also are susceptible to more price fluctuations and higher volatility.
而且金融衍生工具的价格也较容易波动，波幅也较高。
Derivative instruments: a contract whose value changes as prices move in a related or underlying commodity or financial instrument.
衍生金融工具：一种合同，其价值随着有关或特定商品或金融工具的价格变动而变化。
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。
Finally, it introduces a successful case of managing interest rate risk to prove the effectiveness of using these derivative instruments.
最后，本文以一个利率风险管理的成功实例来说明运用利率衍生工具进行套期保值的有效性。
Stock index futures is an important financial derivative instruments, which has great impact and application in the world financial market.
股指期货是一种重要的衍生金融工具，在世界金融市场上具有巨大的应用范围与影响力。
Where the derivative instruments embedded in similar mixed instruments shall obviously not be separated from the relevant mixed instruments.
类似混合工具所嵌入的衍生工具，明显不应当从相关混合工具中分拆。
The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e. g., the convertible company bonds, etc.
嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。
Investors may also choose from an almost limitless number of derivative instruments, including customized contracts designed to meet any need or hunch.
投资者还可以从几乎失去边界的许多派生工具中任意选择，这些工具可以迎合任意需求甚至是直觉去定制合约。
With the growth of financial derivative instruments transaction in the world wide, its effect increasing reflects in the macro economic and corporate finance.
随着衍生金融工具交易量在世界范围内迅速扩大，其对宏观金融运行的影响及在微观财务管理中的作用日益体现。
Article 8an 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 corporation use financial derivative instruments to hedge, mainly performance in the management of interest rate risk, foreign exchange risk, stock risk and so on.
企业利用衍生金融工具进行规避风险，套期保值，主要表现在对利率风险、外汇风险、股票投资风险等风险的管理上。
Targeted at one of the stock index derivative instruments-stock index option, this paper does some research work to elaborate the significance of developing it in China.
本文以股指类衍生金融工具的一种——股票指数期权为研究对象，侧重于用数量方法来阐述其在我国开发应用的意义。
LVMH also holds derivative instruments over some Hermes shares and intends to request their conversion. Once that process is complete, LVMH will hold 17.1% of Hermes' capital.
路易·威登集团还持有爱马仕股份的金融衍生工具，打算把这部分资产转为股权，如果完成转换过程，路易·威登将持有爱马仕集团17.1%的股份。
As well as claims there are also derivative instruments-contracts relating to the prices of securities, interest rates or foreign exchange rates at some date in the future.
包括各种权证在内，还存在着各种衍生的金融工具合约，它们与未来某天的证券价格、利率或汇率保持着某种联系。
Meanwhile, increasing computer wizardry made it possible to create a dizzying array of derivative instruments, allowing borrowers and savers to unpack and trade all manner of financial risks.
同时，与日俱增的计算机法术使的构造令人眩晕的系列衍生品成为可能，从而允许借款人与投资者可以分解并交易任何种类的金融风险。
Total return swaps — a type of derivative that lost favor during the crisis — are among the instruments regaining popularity, bankers and investors say.
银行家和投资者说，总收益掉期是重获青睐的工具之一，这类衍生品在危机期间受到了冷落。
The days of easy pickings for hedge funds and their sponsor Banks which traded credit-derivative insurance and other exotic debt instruments are over.
那些对信用衍生品保险和其他别出心裁债务工具做交易的对冲基金及其担保银行不费吹灰之力就能大捞一笔的日子一去不复还了。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Avoiding risk and speculation are functions of derivative financial instruments.
衍生金融工具具有避险和投机两大功能。
This part presents the definitions, characteristics, classification and the risks about derivative financial instruments.
本部分对衍生金融工具的定义、特征、分类以及风险进行介绍。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
The first part, derivative financial instruments and risk.
第一部分，衍生金融工具及风险。
Under the current economic environment, China's financial market is still in its initial stage, only a small number of financial institutions and enterprises use derivative financial instruments.
当前经济环境下我国金融市场还处于初级阶段，仅有少数金融机构和企业使用衍生金融工具。
General business and investors have very little contact with derivative financial instruments, let alone to use it in the financial activities to hedge and gain profits.
一般企业和投资者对衍生金融工具的接触和了解都甚微，更谈不上在理财活动中有效使用其进行规避风险和获得利润。
The so-called derivative financial instruments have made the risk spread all over the world.
所谓的金融衍生产品把美国次贷风险扩大到了世界各国。
The so-called derivative financial instruments have made the risk spread all over the world.
所谓的金融衍生产品把美国次贷风险扩大到了世界各国。
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