... 套期工具 hedging instrument 权益性工具 Equity instrument 衍生金融资产 Derivative financial assets ...
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And then,we expatiate the recognition, measure, register and disclose. the value of hedging instrument shuold be measured by fair value,and the author introduce the model of fair value measuring simply.
在此基础上,对套期会计的确认、计量、记录和披露进行了详细的阐述,提出了套期工具应按公允价值计量,并简单介绍了测算套期工具公允价值的几种模型。
参考来源 - 关于衍生金融工具套期会计问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The second board market is characterized with high level of risk and urgently needs risk hedging Instrument.
二板市场高风险的特点，急需相应的避险工具。
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。
Options are one kind of derivative financial instrument which the financial investors use for the conduct in the field of arbitrage and hedging transactions.
期权是金融领域中投资者用以进行套利和避险交易的一种衍生性金融工具。
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