{"id":3642,"date":"2019-03-05T04:37:15","date_gmt":"2019-03-05T04:37:15","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/%e7%a7%81%e5%8b%9f%e8%82%a1%e6%9d%83%e6%8a%95%e8%b5%84%e7%bb%84%e5%90%88%e4%bc%b0%e5%80%bc\/"},"modified":"2019-03-05T04:37:15","modified_gmt":"2019-03-05T04:37:15","slug":"%e7%a7%81%e5%8b%9f%e8%82%a1%e6%9d%83%e6%8a%95%e8%b5%84%e7%bb%84%e5%90%88%e4%bc%b0%e5%80%bc","status":"publish","type":"page","link":"https:\/\/hk.valtech-valuation.com\/cn\/%e7%a7%81%e5%8b%9f%e8%82%a1%e6%9d%83%e6%8a%95%e8%b5%84%e7%bb%84%e5%90%88%e4%bc%b0%e5%80%bc\/","title":{"rendered":"\u79c1\u52df\u80a1\u6743\u6295\u8d44\u7ec4\u5408\u4f30\u503c"},"content":{"rendered":"

\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7\u8981\u6c42\u4e3b\u4f53\u5728\u5176\u6210\u4e3a\u5de5\u5177\u5408\u540c\u6761\u6b3e\u7684\u4e00\u65b9\u65f6\uff0c\u9700\u8981\u5728\u5176\u8d22\u52a1\u72b6\u51b5\u8868\u4e2d\u786e\u8ba4\u91d1\u878d\u8d44\u4ea7\u6216\u91d1\u878d\u8d1f\u503a\u3002\u5728\u521d\u59cb\u786e\u8ba4\u65f6\uff0c\u5982\u679c\u6709\u4e0d\u4ee5\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u4e14\u5176\u53d8\u52a8\u8ba1\u5165\u5f53\u671f\u635f\u76ca\u7684\u91d1\u878d\u8d44\u4ea7\u6216\u91d1\u878d\u8d1f\u503a\uff0c\u76f4\u63a5\u5f52\u5c5e\u4e8e\u6536\u8d2d\u6216\u53d1\u884c\u8be5\u91d1\u878d\u8d44\u4ea7\u6216\u91d1\u878d\u8d1f\u503a\u7684\u4ea4\u6613\u8d39\u7528\uff0c\u5219\u4e3b\u4f53\u4ee5\u516c\u5141\u4ef7\u503c\u52a0\u6216\u51cf\u7684\u65b9\u5f0f\u8ba1\u91cf\u91d1\u878d\u8d44\u4ea7\u6216\u91d1\u878d\u8d1f\u503a\u3002<\/span><\/p>\n<\/div>

<\/div><\/div><\/div>

\u91d1\u878d\u8d44\u4ea7<\/span><\/h2><\/div>\n
\n
\n\n\n\n\n\n\n\n
\u8d37\u6b3e\u548c\u5e94\u6536\u6b3e\u9879<\/span>
\n\u5b9e\u73b0\u8fd9\u4e9b\u8d44\u4ea7\u7684\u5b9e\u4f53\u4e1a\u52a1\u6a21\u5f0f\u7684\u76ee\u6807\u662f\u4ee5\u4e0b\u201c\u57fa\u672c\u201d\u8d37\u6b3e\u548c\u5e94\u6536\u6b3e\uff1a<\/span><\/th>\n		\u65b9\u5f0f<\/span><\/b><\/th>\n<\/tr>\n<\/thead>\n
\n
    \n
  • \u6536\u96c6\u5408\u540c\u73b0\u91d1\u6d41; \u6216<\/span><\/li>\n<\/ul>\n<\/td>\n
\u644a\u9500\u6210\u672c<\/span><\/td>\n<\/tr>\n
\n
    \n
  • \u65e2\u6536\u53d6\u5408\u540c\u73b0\u91d1\u6d41\u53c8\u51fa\u552e\u8fd9\u4e9b\u8d44\u4ea7<\/span><\/li>\n<\/ul>\n<\/td>\n
FVOCI<\/span><\/td>\n<\/tr>\n
\n
    \n
  • \u6240\u6709\u5176\u4ed6\u8d37\u6b3e\u548c\u5e94\u6536\u6b3e<\/span><\/li>\n<\/ul>\n<\/td>\n
FVPL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div><\/div>
\n
\n

\u91d1\u878d\u8d44\u4ea7<\/span><\/p>\n\n\n\n\n\n\n\n\n
<\/th>\n\u65b9\u5f0f<\/span><\/b><\/th>\n<\/tr>\n<\/thead>\n
\u5f3a\u5236\u6027\u53ef\u8d4e\u56de\u4f18\u5148\u80a1\u548c\u201c\u53ef\u6295\u653e\u201d\u5de5\u5177<\/span>
\n\uff08\u4f8b\u5982\uff0c\u5bf9\u5171\u540c\u57fa\u91d1\u7684\u6295\u8d44\uff09<\/span><\/td>\n		FVPL<\/span><\/td>\n<\/tr>\n
\u72ec\u7acb\u884d\u751f\u91d1\u878d\u8d44\u4ea7\uff08\u4f8b\u5982\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u4ee5\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u7684\u8d2d\u4e70\u671f\u6743\uff0c\u8fdc\u671f\u5408\u7ea6\u548c\u6389\u671f\uff09<\/span><\/td>\nFVPL<\/span><\/td>\n<\/tr>\n
\u6743\u76ca\u5de5\u5177\u6295\u8d44\u5b9e\u4f53\u5728\u521d\u59cb\u786e\u8ba4\u65f6\u4e0d\u53ef\u64a4\u9500\u5730\u9009\u62e9\u4ec5\u786e\u8ba4\u5408\u683c\u6295\u8d44\u4e8e\u635f\u76ca\u4e2d\u7684\u80a1\u606f\u6536\u5165\uff0c\u5e76\u4e14\u4e0d\u4f1a\u901a\u8fc7\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u56de\u6536\u6743\u76ca\u4e2d\u7d2f\u8ba1\u7684\u516c\u5141\u4ef7\u503c\u53d8\u52a8\u3002<\/span><\/td>\nFVOCI<\/span><\/td>\n<\/tr>\n
\u5176\u4ed6<\/span><\/td>\nFVPL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/div>

\u6ce8\u610f\uff1a\u5982\u679c\u8d44\u4ea7\u7b26\u5408FVOCI\u6216\u644a\u9500\u6210\u672c\u4ee5\u907f\u514d\u4f1a\u8ba1\u9519\u914d\uff0c\u5219\u53ef\u4ee5\u4f7f\u7528FVPL\u3002<\/span><\/h4><\/div><\/div><\/div><\/div><\/div>
<\/div><\/div>

\u6743\u76ca\u5de5\u5177<\/span><\/h2><\/div>

\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7\u8303\u56f4\u5185\u7684\u6240\u6709\u80a1\u6743\u6295\u8d44\u5747\u4ee5\u8d22\u52a1\u72b6\u51b5\u8868\u4e2d\u7684\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\uff0c\u5176\u4e2d\u4ef7\u503c\u53d8\u52a8\u8ba1\u5165\u635f\u76ca\uff0c\u9664\u975e\u8be5\u5b9e\u4f53\u5df2\u9009\u62e9\u5728\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u4e2d\u8fdb\u884c\u4ef7\u503c\u53d8\u52a8\u7684\u80a1\u6743\u6295\u8d44\u3002\u5bf9\u4e8e\u975e\u6302\u724c\u8bc1\u5238\uff0c\u6ca1\u6709\u201c\u6210\u672c\u4f8b\u5916\u201d\u3002<\/span><\/p>\n

\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u9009\u62e9<\/span><\/p>\n

\u5982\u679c\u80a1\u6743\u6295\u8d44\u4e0d\u662f\u4e3a\u4e86\u4ea4\u6613\u800c\u6301\u6709\uff0c\u5219\u4e3b\u4f53\u53ef\u4ee5\u5728\u521d\u59cb\u786e\u8ba4\u65f6\u8fdb\u884c\u4e0d\u53ef\u64a4\u9500\u7684\u9009\u62e9\uff0c\u53ea\u5728\u635f\u76ca\u4e2d\u786e\u8ba4\u80a1\u606f\u6536\u5165\u5e76\u4ee5FVTOCI\u8fdb\u884c\u8861\u91cf\u3002[IFRS 9\uff0c\u7b2c5.7.5\u6bb5]<\/span><\/p>\n<\/div><\/div><\/div>

<\/div><\/div><\/div><\/div>

\u91d1\u878d\u8d1f\u503a<\/span><\/h2><\/div>

\u4e3b\u4f53\u4e0d\u80fd\u91cd\u65b0\u5206\u7c7b\u91d1\u878d\u8d1f\u503a\u3002\u6839\u636e\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c39\u53f7\uff0c\u6307\u5b9a\u4e3aFVPL\u7684\u91d1\u878d\u8d1f\u503a\u7684\u516c\u5141\u4ef7\u503c\u7684\u5168\u90e8\u53d8\u52a8\u59cb\u7ec8\u5728\u635f\u76ca\u4e2d\u786e\u8ba4\u3002\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7\u4fee\u8ba2\u6b64\u8981\u6c42\uff0c\u4ee5\u6307\u660e\u53ef\u5f52\u4e8e\u5b9e\u4f53\u81ea\u8eab\u4fe1\u7528\u98ce\u9669\u53d8\u52a8\u7684\u90e8\u5206\u53d8\u52a8\u5728\u5176\u4ed6\u7efc\u5408\u6536\u76ca\u4e2d\u786e\u8ba4\uff0c\u4e0d\u4e88\u56de\u6536\uff0c\u9664\u975e\uff1a<\/span><\/p>\n<\/div><\/div><\/div>