| 单词 | 公平值 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 公平值 noun —fair value nSee also:公平 adj—fair adj • equitable adj • equal adj 公平 n—equity n • fairness n
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實際公平值將根據完成收購事項後股份市價釐定，其可能與上述金額 相異。 equitynet.com.hk | The actual fair value will be based on the [...] market price of the shares upon completion of the Acquisition which may be different from the above amount. equitynet.com.hk |
貸款及應收賬款與財務負債（不包括分類為 按 公平值 計 入 損益之財務資產）首次計量的方法是 以公 平值並減去直接應佔交易成本。 htisec.com | Loans and receivables and financial liabilities (other than [...] those classified as [...] financial assets at fair value through profit or loss) are measured initially at their fair value and net of directly [...]attributable transaction costs. htisec.com |
集團亦就對沖交易的衍生工具（在開始及持續進行時）是否能高度有效地抵 銷 公平值 的 變化或抵銷被 對沖項目的現金流量進行評估，並作記錄。 swirepacific.com | The group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that [...] are used in hedging transactions are highly effective in [...] offsetting changes in fair values or cash flows of [...]hedged items. swirepacific.com |
此 外，亦 會 就 任 何 修 訂 確 認 開 [...] 支，增 加 股 份 付 款 安 排 的 總 公 平 值，或 於 修 訂 當 日 計 算 時 對 [...]僱 員 有 利。 zte.com.cn | In addition, an expense is recognised for any modification, which [...] increases the total fair value of the share-based [...]payment arrangement, or is otherwise [...]beneficial to the employee as measured at the date of modification. wwwen.zte.com.cn |
至於非貨幣項目的滙兌差異，例如歸類為可供出售金融資產的股票等，均列入 權益 的公 平 值儲 備內。 cre8ir.com | Translation difference on non-monetary [...] items, such as equities classified as available-for-sale financial assets, [...] are included in the fair value reserve in equity. cre8ir.com |
計量被收購方的非控制性權益時，本集團可以個別收購基準， 按公 平 值 或 按非 控 制性 權 益應 佔被收 購方 淨 [...] 資產 的 比例 計量。 vindapaper.com | On an acquisition-by-acquisition basis, the Group recognises [...] any non-controlling interest in the [...] acquiree either at fair value or at the non-controlling [...]interest’s proportionate share [...]of the acquiree’s net assets. vindapaper.com |
e) 綜合資產負債表所列示本集團財務資產及財務負債之賬面值與其各自 之 公平值 相 若。 equitynet.com.hk | The carrying amounts of the Group’s financial [...] assets and financial liabilities as reflected in the consolidated balance sheet [...] approximate their respective fair values. equitynet.com.hk |
公平值變動 於損益表內列賬，但若權 益投資分類分可供出售投資，則此情況下 ， 公平值 變 動於其他綜合 收入內確認，並其後於出售或贖回變現時 或 公平值 確 定 出現明顯或 持 續 下 降 時 於 損 益 表 內 確 認。 glencore.com | Changes in fair value are recorded in the statement of income unless they are classified as available for sale, in which case fair value movements are recognised in other comprehensive income and are subsequently recognised in the statement of income when realised by sale or redemption, or when a reduction in fair value is judged to be a [...] significant or prolonged decline. glencore.com |
其他分類為持作出售之非流動資產（及出售組別） 按過往之賬面值及公平值減銷 售成本（以較低者為準）計量。 sisinternational.com.hk | Other non-current assets (and disposal groups) [...] classified as held for sale are measured at the lower of their previous [...] carrying amount and fair value less costs to sell. sisinternational.com.hk |
董事認為其他應收款項及按金之賬面值與彼等於結算日 之 公平值 相 若 ，此乃由於該等金額於產生時 到期日較短，因此金錢之時間價值影響不大。 cflg.com.hk | The directors consider that the carrying [...] amounts of other receivables and deposits [...] approximate their fair values at the reporting [...]date because these amounts have short [...]maturity periods on their inception, such that the time value of money impact is not significant. cflg.com.hk |
少 數 股 東 [...] 權 益 按 少 數 股 東 佔 已 確 認 資 產 及 負 債 公 平 值 的 比 例 列 賬。 evoc.cn | The interest of minority shareholders is stated at the minority’s [...] proportion of the fair values of the assets and [...]liabilities recognised. evoc.cn |
(e) 該等可贖回基金單位於其年期內應佔之總預期現金流，相當程度上以工具年期內子基金的盈虧、經確 認淨資產變動或經確認及未經確認淨資產 的 公平值 變 動 計算。 htisec.com | (e) The total expected cash flows attributable to the redeemable units over the life of the instrument are based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the Sub-Fund over the life of the instrument. htisec.com |
其後，於 [...] 負債獲償還前之各個報告期間，負債重新計量 為 公平值 ， 公平值的 任 何 變 動 在 收 益 表 內 確 認。 glencore.com | The impact of the revision of the original [...] estimates, if any, is recognised in profit or loss such [...]that the cumulative expense reflects [...]the revised estimate, with a corresponding adjustment to retained earnings. glencore.com |
下表呈列於結算日根據《香港財務報告準則》第 7 號，「金融工具：披露」 所界定之公平值三個級別中，以 公平值 列 帳 之金融工具之帳面值，而各 金融工具之公平值則按其公平值計量所需輸入的重要數據之級別，按最 低級別而整體作出分類。 ctc.internad.hk | The following table presents the carrying value of [...] financial instruments [...] measured at fair value at the balance sheet date according to the fair value hierarchy defined in HKFRS 7, Financial Instruments: Disclosures, with the fair value of each financial [...]instrument categorised [...]in its entirety based on the lowest level of input that is significant to that fair value measurement. ctc.internad.hk |
若收購成本低於所購入附屬公司 資產淨值之公平值，該 差額直接在損益表內確認。 wingtaiproperties.com | If the cost of acquisition [...] is less than the fair value of the net assets [...]of the subsidiary acquired, the difference is recognised [...]directly in the income statement. wingtaiproperties.com |
對於沒有活躍市場的非上市證券，本基金利用估值技術設 定 公平 值，這 些技術包括利用近期的公平原則交易和參考大致相同的其他資訊。 opcf.org.hk | For unlisted securities without an active market, the [...] Foundation establishes the fair value by using valuation [...]techniques including the use of recent [...]arm’s length transactions and reference to other information that are substantially the same. opcf.org.hk |
金融資產及金融負債初 步按公平值計量。收購或發行金融資產及金融負債直接應佔之交易成本（於損益賬 按 公平值 處 理之金融資產 及金融負債除外）乃於初步確認時計入金融資產或金融負債 之 公平值 或 自 金融資產或金融負債 之 公平值 扣除 （如合適）。 gdc-world.com | Financial assets and financial liabilities are [...] initially measured at fair value. transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss. gdc-world.com |
就 廉 價 購 買 而 言，若 該 數 額 低 於 所 收 購 附 屬 公 司 淨 資 產 的公 平 值，該差 額 直接 在 綜合 全 面收 益表 中 確認（附 註2.7）。 vindapaper.com | If this is less than the fair value of the net assets of the subsidiary acquired in the case of a bargain purchase, the difference is recognised directly in the consolidated statement of comprehensive income (Note 2.7). vindapaper.com |
該準則的一般原則是所有衍生金融資產及金融 負債應以公平值在資產負債表內確認。 swirepacific.com | The general principle of the standard is [...] that all derivative financial assets and financial liabilities should be [...] recognised on the balance sheet at fair value. swirepacific.com |
由於目前在磋商中的出售代價不少於資產的賬面值加出售成本，故此，概無在其他開支中確認源於 [...] 將出售組合重新計量為其賬面值及其 公平值 減 出 售成本（以較低者為準）的減值虧損。 cre8ir.com | No impairment loss on the remeasurement of the disposal group to the lower of its carrying amount and its fair value less costs to sell has been recognised in other expenses, as [...] the consideration of the disposal under negotiation is no less [...] than the carrying value of the assets plus [...]costs to sell. cre8ir.com |
前者由于其要求范围广泛的资产必须以 公平值加以 衡量而造成资产负债表更大的不确定性而受到批评。 daccess-ods.un.org | The former has been criticized for contributing to greater balance sheet volatility due to its requirement that a wide variety of assets be measured at fair value. daccess-ods.un.org |
金 融 資 產 於 初 步 確 認 時 按 公 平 值 計 算 ， 如 並 非 按 公 平 值 計 入 損 益 賬 之 金 融 資 產 ， 則加上 直 接 應 佔 交 易 成 本 。 cigyangtzeports.com | When financial assets are recognised initially, they are [...] measured at fair value, plus, in the case of investments not at fair value through profit [...]or loss, directly attributable transaction costs. cigyangtzeports.com |
財務報表是按應計記帳方式及歷史成本法編製，惟可供出售金融資產則除 外，如下文所載之會計政策附註 2(d)所解釋，可供出售金融資產按 公平值計 量。 ctc.internad.hk | The financial statements have been prepared on an accrual basis and under the historical cost convention except [...] that available-for-sale financial [...] assets are stated at fair value as explained in the [...]accounting policy set out in note 2(d) below. ctc.internad.hk |
於計算淨產淨值時，如投資經理認為合適，則本公司所有負債及其撥備和或 [...] 有津貼，以及投資經理向本公司呈報的關於本公司應付成本及支出的撥備和 津貼均應予扣除； 如任何一項投資並非或不能以上述方式估值，或如董事會認為使用其他估值 方式反映的公平值較為 合理，則董事會可批准使用其他估值方式。 earnest-inv.com | (5) in calculating the Net Asset Value, there will be deducted all liabilities of the Company, such provisions and allowances for contingencies as the Investment Manager considers appropriate and such provisions and allowances in respect of costs and expenses payable by the Company as notified by the Investment Manager; and (6) the Board may permit some other methods of valuation to be used if a [...] particular investment is not [...] or cannot be valued as above or if the Board considers that the use of some other valuation methods better [...]reflect the fair value. earnest-inv.com |
長期投資公平值於此 半年度內增加達 港幣 23.4 百萬元，主因為新達房地產投資信託基金單位市價上揚，該 項 公平值 增 加 已列入本集團投資估價增值儲 備內。 wingtaiproperties.com | The gain of [...] HK$23.4 million in the fair value of long term investments during the Period was mainly attributable to the Suntec REIT units held and has been credited to the Group’s investment valuation reserve. wingtaiproperties.com |
被 收 購 公 司 之 可 予 識 別 資 產、負 債 及 或 然 負 債，於 收 購 日 期 按 其 公平值 確 認，但被歸 類 為持作出 售而按 公平 值減 出售 成本 確認 和計 量 之非流動 資產（或 出售組別 ）除外。 evoc.com.cn | The acquiree’s identifiable assets, liabilities and [...] contingent liabilities are [...] recognised at their fair values at the acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale, which are recognised and measured at fair value less costs to sell. evoc.cn |
就 現 金 [...] 產生單 位 確 認 之 減 值 虧 損 按 比 例 自 現 金 產生單 位 之 資 產 中 扣 除 ， 惟 資 產 賬 面 值 不 可 調 減 至 低 於 其 個 別 公 平 值 減 銷 售 成 本 或 使 用 價值（ 如 可 釐 定 ）。 cigyangtzeports.com | Impairment losses recognised for cash-generating units is charged pro rata to the assets in the cash-generating [...] units, except that [...] the carrying value of an asset will not be reduced below its individual fair value less cost to sell, or value in use, if [...]determinable. cigyangtzeports.com |
此 外， 根據香港財務報告準則第9號，實體可以不可撤回地選擇於其他全面收益呈列股本投資（並非持 作買賣）之其後公平值變動 ，而一般僅於損益內確認股息收入。 hklistco.com | In addition, under HKFRS 9, entities may make an irrevocable election to present subsequent changes in the fair value of an equity investment (that is not held for trading) in other comprehensive income, with only dividend income generally recognised in profit or loss. hklistco.com |
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