| 单词 | 套期保值 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 套期保值—hedge (one's bets)less common: defend against risk
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由 於 本 集 团 并 无 订 立 任 何 有关套 期 保 值头寸，故 该 修 订 不 大 可 能 对 本 集 团 构 成 任 何 财 务 影 响。 zte.com.cn | As the Group has not entered into any such hedges, the amendment is unlikely to have any financial impact on the Group. wwwen.zte.com.cn |
这使得农 [...] 民小股东、中小企业和经销商在决定何时播种或收割、何时出售或套期保值时难以做出周全的决定，在议价时也面临困难。 daccess-ods.un.org | This makes it difficult for smallholder farmers, SMEs and traders to access the [...] information and make informed decisions, for example, when to plant or [...] harvest, when to sellor hedge, ornegotiate prices. daccess-ods.un.org |
(a) 对所有初级商品的非商业套期保值者进 行全球监管；(b) 更好地统一 国际上的投资者分类，促进国家市场主管当局之间的信息交流和协调。 daccess-ods.un.org | Recommendations were made on (a) the global regulation [...] of non-commercial hedgers across all commodities [...]and (b) a better [...]harmonization of the categorization of investors at the international level and fostering an exchange of information and coordination between national market authorities. daccess-ods.un.org |
但是，发展中国家套期保值做法的程度仍然有限，尽管面临的风险很 高。 daccess-ods.un.org | But the extentof hedging in developing countries [...] remains limited, even though the risks faced are high. daccess-ods.un.org |
内部监督事务部指出，阿拉伯叙利亚共和国外地办事处应与财务处一道主 动采取必要措施，以确保不发生汇兑损失，并确保遵守适当的套期保值程序，以 避免承受此类损失。 daccess-ods.un.org | The Department of Internal Oversight Services noted that the Syrian Arab Republic field office should take the lead with Treasury [...] to take the necessary [...] steps toensure that there were no exchange losses and that proper hedging procedures [...]were followed to avoid such losses. daccess-ods.un.org |
(j) 香 港（国 际 财 务 报 告 诠 释 委 员 会 ） — 诠 释 第'6号 规 定 了 海 外 业 务 投 资 净额套 期 保 值进行会 计 处 理 的 指 引。 zte.com.cn | (j) HK(IFRIC) — Int '6 provides guidance on the accounting for a hedge of a net investment in a foreign operation. wwwen.zte.com.cn |
由 於 本 集 团 并 无 订 立 任 何 有关套 期 保 值头寸，亦 未 有 提 前 还 款 罚 金 的 合 同 条 款 设 置，故 该 修 订 不 大 可 能 对 本 集 团 构 成 任 何 财 务 影 响。 zte.com.cn | As the Group has nohedginginstruments and is not subject to terms of contract that a penalty for early repayment of a loan, this revised standard is unlikely to have any financial impact on the Group. wwwen.zte.com.cn |
法院注意到，各基金在开曼群岛没有雇员 或实际办公室，Sphinx 各基金是根据与设在纽约市的一家特拉华公司签订的完 全可自由裁量投资管理合作同运作的套期保值基金。 daccess-ods.un.org | The court noted that the funds had no employees or physical offices in the Cayman Islands, and that Sphinx funds was a hedge fund conducted under a fully discretionary investment management contract with a Delaware corporation located in NewYork City. daccess-ods.un.org |
咨询委员会注意到秘书长指出，套期 保值计划需要有一个健全的风险管理和会计制度配 套，咨询委员会认为没有足够信息使大会可以就这个 问题上作出知情决定。 daccess-ods.un.org | Noting the Secretary-General’s statement [...] that suchaprogramme would need a robust risk management and accounting system, the Advisory [...]Committee considered [...]that insufficient information had been provided to allow the Assembly to make an informed decision in the matter. daccess-ods.un.org |
采用金融工具进行套期保 值需要技术和管理专门知识，还需要一种能够确保恰当的报告、记录、监测和评 [...] 估机制的运行的机构框架。 daccess-ods.un.org | Using financial instruments inhedging requires technical and managerial expertise and an [...] institutional frameworkthatensures adequatereporting, [...]recording, monitoring and evaluating mechanisms. daccess-ods.un.org |
其 中 包 括(i)仅 可 适 用 於 海 外 业 务 与 母 公 司 企 业 的 功 能 货 币 间 [...] 产 生 的 汇 兑 差 额 的 套 期 [...] 会 计 处 理； (ii)集 团 内 任 何 企 业 均 可 持 有的套 期 保 值工具；及(iii)出 售 海 外 业 务 时，有 关 投 资 净 [...]额 及 已 被 认 定 为 有 效 套 期 [...]的 套 期 工 具 两 者 的 累 积 收 益 或 亏 损，须 於 损 益 表 重 新 分 类，作 为 一 项 重 新 分 类 调 整。 zte.com.cn | This includes (i) hedge accounting may be applied only to the foreign exchange differences arising between the functional currencies of the foreign operation and the [...] parent entity; (ii) [...] a hedging instrument may be held by any entitieswithina group; and [...](iii) on disposal [...]of a foreign operation, the cumulative gain or loss relating to both the net investment and the hedging instrument that was determinedtobeaneffectivehedgeshouldbereclassifiedtotheincomestatementasareclassification adjustment. wwwen.zte.com.cn |
在书面裁决中，法院认定 Sphinx, Ltd.的基金是套期保值基金，其业务包括 买卖证券和商品。 daccess-ods.un.org | In its written decision, the court found that the Sphinx, Ltd. funds were hedge funds whose business consisted of buying and selling securities and commodities. daccess-ods.un.org |
LME为金属供应链中的所有阶段提供就价格风险套期保值、免 受不利价格变动影响的机会。 lme.com | The LME offers those at all stages of the metals supply chain the opportunity to hedge their [...] price riskandgain protectionfrom adverse price [...]movements. lme.com |
本 集 团 使 用 衍 生 金 融 工 具，包 括 以 远 期 外 汇 合 约 来 降 低 与 经 营 活 动 有 关 的 外 汇 风 险 和 以 利 [...] 率 掉 期 合 约 对 利 率 风 险 进行套 期 保 值。zte.com.cn | The Group uses derivative financial instruments such as forward currency contracts to [...] hedge its risks associated with foreign currency fluctuations and [...] interestrate swaps to hedge against [...]interest rate risks. wwwen.zte.com.cn |
不论您是希望为您当前的投资组合进行套期保值还是希望能够做短期策略交易，CFD都能为任何投资者提供简便的方式参与国际金融市场的活动。 asia.onefinancialmarkets.com | Whether you are looking to hedge you current investment portfolio or looking for the ability to trade shortterm strategies, CFDs provide any investor with easy access to the Global Financial Markets. onefinancialmarkets.com |
咨询委员会更多地评论了使联合国免受汇率波 动和通货膨胀影响的各种方案，特别是设置套期保值计划以免本组织蒙受瑞士法郎和欧元对美元汇率波 动影响的风险。 daccess-ods.un.org | The Advisory Committee commented more extensively on the options for protecting the United Nations against fluctuations in exchange rates and [...] inflation, in particular, the [...] establishment of a hedging programme to cover the Organization’s [...]exposure to currency fluctuations [...]in Swiss francs and euros against the dollar. daccess-ods.un.org |
美元兑印尼盾可能会进一步走高﹐因本地银行基於企业客户套期保值需求而稳步买进美元﹐且华尔街日报美元指数也走高。 htisec.com | The dollar is likely to rise further against the IDR due to steady buying by local banks for corporate hedging, and also on the back of the higher WSJ Dollar Index. htisec.com |
所使用的套期保值工具有远期合同、32 期货、33 约定选择权34 等基本工 具，也有一些复杂的组合( 如利率上下限期权、场外交易，以及其它工具) ，具体 使用依最终用户转移风险的战略而定。 daccess-ods.un.org | The hedging instruments used rangefrom the basic types such as forward contracts,32 futures,33 options,34 to complex combinations (e.g. collars, over-the-counter, tools, among others. daccess-ods.un.org |
期权的优点在于：可以在损失最小（通过设定期权的手续费为最大损失进行套期保值）的情 况下最大化收益（在没有最大收益上界的情况下进行投机）。 crystalballservices.com | This is the beauty of options: You can maximize your gains (speculation with unlimited [...] upside) while minimizing [...] your losses(hedging against the downside by setting the maximum losses asthe premiumpaidon the [...]option). crystalballservices.com |
2012年上半年货币因素带来的2.55亿欧元的营业额增长反映了全球外币收入特别是美元收入折算对营业额的正面影响，此外，也反映了集团改善套期保值汇率带来的的交易影响（当前的1.32美元／欧元对应年前的1.38美元／欧元）。 safran.cn | The favourable currency impact on revenue of Euro 255 million for first-half 2012 reflected a global positive translation effect on revenue generated in foreign currencies, notably in USD, in addition to a positive transaction impact with a significant improvement in the Group’shedged rate (USD 1.32 to the Euro vs. safran.cn |
赛峰集团预计2012年营业额以低两位数率增长（按新预测的美元/欧元即期利率均值1.30计算），经常性营业收入增长约20%（按美元/欧元套期保值汇率 1.32计算）。 safran.cn | Safran now expects revenue to increase at a rate in the low 2 digit (at a new estimated average spot rate of USD 1.30 to the Euro) while recurring operating income should increase by around 20% (at a hedged rate of USD 1.32 to the Euro). safran.cn |
为确保成功，套期保值计划必须根据买入或卖出计划设计，而所有价格必须根据LME正式结算价厘定，以确保达到最有效的套期保值，并符合国际会计准则。 lme.com | To be successful, a hedgingprogramme must be devised in conjunction with a sale or purchase plan, and all pricing must be basis the LME Official Settlement Pricein order to achieve the [...] most effective hedge [...]and to meet the international accounting standards. lme.com |
c) 延续供款户口的户口价值不足以支付任 何附加契约的任 何一期定期 保费。 aia.com.hk | c) insufficiency of Account Valueof the AUA to cover any one regular premium payment of any supplementary [...] contract(s). aia.com.hk |
被 指 定 并 符 合 资 格 作 为 现 金 流动套 期的利率 互 换 合 约 的 公 允价值变动的 有 效 部 份 於 权 益 中 确 认。 cre8ir.com | The effective portion of changes inthe fair valueof interest rate swaps that are designated [...] and qualified as cash flow hedge is recognised in equity. cre8ir.com |
交易性金融负债，是指满足下列条件之一的金融负债： 承 担 该 金 融 负 债 的 目 的 是 为 了 在 近 期 内 回 购；属 於 进 行 集 中 管 理 的 可 辨 认 金 融 工 具 组 合 的 一 [...] 部 分， 且 有 客 观 证 据 表 明 企 业 近 期 采 用 短 [...] 期 获 利 方 式 对 该 组 合 进 行 管 理；属 於 衍 生 工 具，但 是，被 指 定 且 为 有效套 期工具的 衍 生 工 具、属 於 财 务担保合同的 衍 生 工 具、与 在 活 跃 市 场 中 没 有 报 价 且 其 公 允价值不能可 靠 计 量 的 权 益 工 具 投 资 挂 钩 并 须 通 过 交 付 该 权 益 工 具 结 算 的 衍 [...]生 工 具 除 外。 zte.com.cn | Financial liabilities are classified as derivative if they satisfy one of the following conditions: they are acquired or incurred principally for the purpose of selling or repurchasing in the near term; they are part of a portfolio of identified financial instruments that are managed together, and for which there is objective [...] evidence of a recent [...] pattern ofshort-termprofittaking; they are derivative financial instruments, with the exception of derivatives designatedas valid arbitrage, derivatives underfinancialguarantee contracts and derivatives [...]linked to and [...]settled by way of delivery of equity investments not quoted in an active market and whose fair value cannot be reliably measured. wwwen.zte.com.cn |
由于这种情况，很难根据预期成果衡量绩效，因此，有成员建议，可要求高级监测和评价 干事和各执行机构与第 5 条国家协商，为这些项目商定一套目 标、预期成果和指标，以确保今后的评价工作能够更扎实地立足于注重成果的做法。 multilateralfund.org | As that made it difficult to measure achievement against expected results, it was suggested that the Senior Monitoring and Evaluation Officer and the implementing agencies, in consultation with Article 5 [...] countries, could be requested [...] to agree on a set of objectives, expectedresults and indicators for such projects with a view to ensuringthat future evaluations [...]were more deeply [...]rooted in a results-based approach. multilateralfund.org |
2012 年市价估值有所改变带 來正面影响，促使保险业务的收益增加（而 2011 年则由於市场因素带來不利影响），同时寿险产 品销量强劲和顾客续保，亦对上述收益有利，但 2011 年改良有效长期保险业务现值（「PVIF」） 的计算方法带來的利好影响不再重现，抵销了上 述部分增幅。 hsbc.com.tw | Income from the insurance business increased following the positive effect of market valuation changes in 2012 compared with the adverse market effects experienced in 2011, coupled with [...] strong sales and renewals of life insuranceproducts, partly [...] offset by the nonrecurrenceof the implementation benefit of the refinement of the calculation of the present value of in-force (‘PVIF’) [...]long-term insurance business in 2011. hsbc.com.tw |
应 重 点 客 户 需 求，本 集 团 於 回顾期间继续 扩 大APA（高 端 自 动 化）产 品 所配套系统集 成增值产品以 及 相 关 辅 助 业 务 规 模，增 强 集 团 整 体 实 力。 evoc.cn | Focusing on customer needs, the Group continued to expand [...] the scale of business operation ofthe value-added products for APA supporting system and the related complementary business during the period under review in orderto enhance the overall strength of the Group. [...] evoc.cn |
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