包括各种权证在内，还存在着各种衍生的金融工具合约，它们与未来某天的证券价格、利率或汇率保持着某种联系。
As well as claims there are also derivative instruments-contracts relating to the prices of securities, interest rates or foreign exchange rates at some date in the future.
正如另一种曾被滥用的金融工具——垃圾债券一样，这些新衍生品中的很大一部分迟早会重回市场，因为它们的确有用。
Just like junk bonds, another once-misused financial instrument, many of the new derivatives will be back, for no better reason than that they are useful.
这份法案将限制银行在复杂金融衍生品上的交易，此类金融工具经常被公司拿来对冲大宗商品价格或利率的波动。
The legislation would restrict bank trading in complex financial instruments known as derivatives, which are often used by companies to hedge against changes in commodity prices or interest rates.
在金融市场上，那些掌握了产生于自由化时代的复杂金融工具(如衍生产品)的人同样也能够大捞一笔。
In financial markets, those who mastered the sophisticated instruments (such as derivatives) that emerged in the era of liberalisation were also able to cash in.
利皮奈称，的确，由于衍生产品是为客户量身定制的，这些金融工具根据投资银行的工作而有所变化，使市场变得不透明。
Indeed, Lepinay asserts, because derivatives are often personally tailored for clients, these financial tools have changed how investment Banks work and helped make markets opaque.
结果创造了一系列文书，主要是衍生金融工具，旨在处理利率和货币走势带来的风险。
The result has been the creation of a whole series of instruments, mainly derivatives, designed to deal with the risks of interest-rate and currency movements.
理论上，这些金融工具可以限制风险，并能避免资金问题出现。 但是事实恰恰与之相反，正是由于市场对各公司衍生品估值方式的疑虑才导致不确定性的增强，促使风险进一步蔓延。
Theoretically intended to limit risk and ward off financial problems, the contracts instead have stoked uncertainty and actually spread risk amid doubts about how companies value them.
尤其是对冲基金，特别偏好三种与变化的气候相联系的金融工具：气候衍生品，巨灾债券，以及sidecars。
Hedge funds, in particular, favour three sorts of instruments linked to the changeable climate: weather derivatives, catastrophe bonds and sidecars.
衍生金融工具：一种合同，其价值随着有关或特定商品或金融工具的价格变动而变化。
Derivative instruments: a contract whose value changes as prices move in a related or underlying commodity or financial instrument.
金融衍生产品(2007)：导致金融危机爆发的金融工具或分析手段。
Derivative (2007) Financial instrument or analytical tool that engendered the meltdown.
衍生工具是一种金融工具，它是从其他原生金融工具如指数衍生出来的。
A derivative is a security which "derives" its value from another underlying financial instrument, index, or other investment.
衍生工具就是一种金融工具，其价值取决于基础工具的价格，比如货币、商品或有价证券。
A derivative is a financial instrument whose value depends on the price of an underlying instrument, such as currencies, commodities or securities.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
本部分对衍生金融工具的定义、特征、分类以及风险进行介绍。
This part presents the definitions, characteristics, classification and the risks about derivative financial instruments.
在此基础上，论述了衍生金融工具的会计信息披露。
On this basis, the article discusses the derivative products accounting information disclosure.
股票指数期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的衍生金融工具。
Stock Index Futures is a derivative financial facility for hedging the systemic risk of investment and the current assets.
一般企业和投资者对衍生金融工具的接触和了解都甚微，更谈不上在理财活动中有效使用其进行规避风险和获得利润。
General business and investors have very little contact with derivative financial instruments, let alone to use it in the financial activities to hedge and gain profits.
衍生金融工具的审计在确认、计量和披露方面存在很大的风险，规避衍生金融工具审计风险需要从多角度进行。
The audit of derived financial instruments runs big risk in metering and revelation. To avoid the risk, the audit should be carried out from various aspects.
权证价值衍生自另一种金融工具，如股份、货币、指数或单位信托的单位等。
Warrants derive their value from another financial instrument such as shares, currency, an index or units in a unit trust.
企业利用衍生金融工具进行规避风险，套期保值，主要表现在对利率风险、外汇风险、股票投资风险等风险的管理上。
The corporation use financial derivative instruments to hedge, mainly performance in the management of interest rate risk, foreign exchange risk, stock risk and so on.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
指不带特殊条件的标准金融工具或金融衍生产品。
Standardized financial instruments or financial derivatives without any special conditions affiliated to.
在风险报酬分析和金融合成分析的基础上，应以控制权的转移与否为标准对衍生金融工具进行初始确认和终止确认。
By basing on the analysis of the risk premium and financial synthesis, transfer of the right to control will be used for the initial and final confirmation of derivative financial tools.
勿庸置疑，衍生金融工具交易构成当今国际金融市场交易的主流和重心，而金融期货市场正是衍生金融工具市场的核心。
It is undoubted that the derivative financial instrument is the mainstream of present international financial market, and the core of derivative financial markets is financial future market.
对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
Audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
随着衍生金融工具交易量在世界范围内迅速扩大，其对宏观金融运行的影响及在微观财务管理中的作用日益体现。
With the growth of financial derivative instruments transaction in the world wide, its effect increasing reflects in the macro economic and corporate finance.
随着衍生金融工具交易量在世界范围内迅速扩大，其对宏观金融运行的影响及在微观财务管理中的作用日益体现。
With the growth of financial derivative instruments transaction in the world wide, its effect increasing reflects in the macro economic and corporate finance.
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