被套期风险是利率风险或提前还款风险的,持有至到期投资不能指定为被套期项目。

被套期风险是利率风险或提前还款风险的,持有至到期投资不能指定为被套期项目。的英文翻译

基本释义

• If the hedged risk is an interest rate risk or risk of repayment ahead of the schedule, the held-to-maturity investment shall not be designated as a hedged item.