Results for derivative instrumen... translation from English to Chinese (Simplified)

chapter iii embedded derivative instruments
第三 章 嵌入 衍生 工具

derivative instruments are categorized as held for trading.
衍生工具归为为交易而持有的类别。

at year-end, uncdf had no open foreign exchange derivative instruments.
截至年末，资发基金没有未平仓的外汇衍生工具头寸。

as at 31 december 2012, unfpa had no open foreign exchange derivative instruments.
截至2012年12月31日，人口基金没有任何未偿清的外汇衍生工具。

derivative instruments raise the possibility of potential risk for domestic and international financial systems.
衍生工具也对国内和国际金融体统带来了潜在风险。

at year-end, uncdf had no open foreign exchange derivative instruments positions in this asset category.
在年度终了时，资发基金在这一资产类别中没有外汇衍生工具未平仓头寸。

at year end, undp had open foreign exchange derivative instruments positions in this asset category stated at fair value.
到年终，开发署按公允价值列报这类资产的外汇衍生工具持仓头寸。

(b) no distinction is made between on and off exchange “traded” financial derivative instruments.
(b) 不区分在交易所之内和在交易所以外进行 "贸易 "的派生金融文书。

36. regulations should ensure that derivative instruments are held on balance sheets, valued at independently audited real transaction prices, with appropriate capital provisioning and clarity of purpose.
36. 监管应确保衍生工具在资产负债表上表现出来，以独立审计的实际交易价格估价，有适当的资金供应，而且目的明确。

the main cash pool does not invest in derivative instruments asset-backed mortgage-backed or equity products;
主现金池不投资于衍生工具、资产担保产品、抵押支持产品或股权产品；

the cash pool does not invest in derivative instruments, asset-backed, mortgage-backed or equity products;
现金池不投资衍生工具、资产担保产品、抵押支持产品或权益产品；

cash pools do not invest in derivative instruments or in asset-backed, mortgage-backed or equity products;
现金池不投资于衍生工具或资产担保产品、抵押支持产品或股票产品；

(2)where the derivative instruments embedded in similar mixed instruments shall obviously not be separated from the relevant mixed instruments.
（ 二 ） 类似 混合 工具 所 嵌入 的 衍生 工具 ， 明显 不 应当 从 相关 混合 工具 中 分拆 。

102. a robust regulatory framework should consider all areas of financial intermediation, including shadow banking, ranging from microfinance to complex derivative instruments.
强有力的监管框架应考虑金融中介的所有领域，包括影子银行，从小额金融到复杂衍生工具不等。

(f) in view of the importance and the different nature of financial derivative instruments, they are recognized as a separate financial instrument category;
(f) 考虑到派生金融文书的重要性和不同性质,确认它们为单独的金融文书类;

at 31 december 2013, undp had no open foreign exchange derivative instruments positions in this asset category and did not have embedded derivatives requiring separate accounting at fair value through surplus or deficit.
截至2013年12月31日，开发署没有属于这一资产类别的外汇衍生工具敞口头寸，也没有需单独核算、以公允价值计量且其变动计入盈余或赤字的嵌入式衍生工具。

article 3the term "derivative instruments" refers to the financial instruments or other contracts which are involved in the present standards and are characterized by the following:
第三 条 衍生 工具 ， 是 指 本 准则 涉及 的 、 具有 下列 特征 的 金融 工具 或 其他 合同 ：

(e) forward exchange contracts taken out by the outsourced fund managers are designated as derivative instruments held for trading and accounted for at fair value through profit or loss;
(e) 外包基金经理人的远期汇兑合同被指定为用于交易的派生证券，以损益公平价值核算；

however, derivative instruments, such as forward contracts and the purchase of options, may be used to reduce foreign exchange risk on current and certain future obligations, assets and liabilities denominated in other currencies.
但是，也可能使用期货合同和购买期权等衍生工具，以降低以其他货币计算的当期和某些未来承付款、资产和负债的外汇风险。

derivative instruments shall include forward contracts, futures contracts, exchanges and options, as well as the instruments that contain one or more of the characters of a forward contract, futures contract, exchange or option.
衍生 工具包 括 远期 合同 、 期货 合同 、 互换 和 期权 ， 以及 具有 远期 合同 、 期货 合同 、 互换 和 期权 中 一种 或 一种 以上 特征 的 工具 。