被套期项目自套期开始的预计未来现金流量现值的累计变动额。?。
The accumulative amount of changes in the present value of the estimated future cash flow of the hedged item as of the commencement of the hedging.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。?。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.
通常的理由是基于一个折现现金流量模型；较低的债券收益率意味着降低贴现率，从而提高股票的现值。
The reasoning is usually based on a discounted-cashflow model; a lower bond yield means a lower discount rate and thus a higher present value for shares.
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