企业会计准则——金融工具.PPTVIP

* Financial instruments within a portfolio ?May reflect offsetting market risks or creditrisk ?Need evidence that financial instruments are managed on a net risk exposure basis (incl both assets and liab) Balance sheet presentation – gross! 市场风险: 在各主要方面必须大致相同 金融工具受市场风险影响的久期必须大致相同 对手信用风险: 必须考虑存在的将交易对手信用风险降至最低的安排 Consider use FX net position example (together with using mid-price) * Assumes transfer to credit-equivalent market participant. Continued existence after assumed transfer. Fair value of liability = fair value of corresponding asset. If no corresponding asset = price to fulfill ob