持有至到期投资

披露本期内出售但尚未到期的持有至到期投资金额，及其占该项投资在出售前金额的比例。

The sale in the current period but post dated amount of held-to-maturity investment and the proportion of amount of the investments before the sale shall be disclosed .

持有至到期投资重分类为可供出售金融资产时，列示重分类的持有至到期投资金额及该金额占可供出售金融资产总额的比例。

If the held-to-maturity investment may be reclassified into financial assets available for sale , present the proportion of amount of held-to-maturity investment in total financial assets available for sale .

持有至到期投资会计处理与税务处理差异比较

Differential Comparisons between Accounting and Tax from Initial to Maturity Investment

持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。

The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale , the intention or the basis of ability change shall be stated .

对于浮动利率贷款、应收款项或持有至到期投资，在计算未来现金流量现值时可采用合同规定的现行实际利率作为折现率。

For floating rate loans , receivables or held to maturity investments in the calculation of the present value of future cash flows , the current real interest rate could contract as a cash rate .

持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。

Held to maturity investments and accounts receivable , loans , amortized cost method used , the cost of its nature and history , as the transaction available for sale financial assets and financial assets at fair value .

交易账户投资旨在短期和中期内买进和卖出，而所谓的银行账户是持有至到期的投资组合，是主权债务更自然的归宿。

Trading book investments are designed to be bought and sold in the short and medium term , while so-called banking books are hold-to - maturity portfolios , a more natural home for sovereign debt .