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trade book [edition] 普及版。

trade books

Responsibility for the trades , which involved big short positions in volkswagen ' s and bmw ' s ordinary shares , and big long positions in their preference shares , will hinge on whether they were kept in the trading book or the so - called banking book , where westlb makes strategic investments 對貿易[這些貿易包括在大眾(品牌名)和寶馬公司普通股中出現的大筆空缺以及在優先股中的大筆富余(多頭部分) ]應付的責任將取決于它們是被暗含于西德意志銀行戰略投資中的交易賬戶還是銀行賬戶中。

They include : counterparty analysis of securities held , maturity profile of major balance sheet items , breakdown of loan categories , risk management policies , materiality of market risk arising from the trading book , capital adequacy ratio adjusted for market risk , and the year 2000 problem 這些項目包括分析所持證券的發行人類別主要資產負債表項目到期情況風險管理政策因營業賬冊內的交易而承擔的市場風險是否屬于重大就市場風險調整資本充足比率以及公元二千年問題。

Accounting standard setter use fair value accounting to resolve this problem and we have a mixed accounting model in financial accounting . the trading book of financial institutions will be measured under fair value accounting 會計界的應對方式是對交易性的金融工具使用公允價值計量,在此基礎之上形成對金融工具計量的混合模式,較為完滿地解決了交易性金融工具的計量問題。

Now , accounting standard setter goes beyond the trading book and wants to use fair value accounting measuring all the financial instruments which is called full fair value accounting model 在此之后,會計準則制定機構試圖從金融工具的混合計量模式過渡到單一計量模式,也就是采用公允價值計量那些非交易性的金融工具。

Trade books , journals and other books 圖書及各類其他書籍

Trade books , journals , and other books 圖書及各類其他書籍