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【CFA二级笔记】Financial Statement Analysis 1

六月 20, 2020 - CFA

Intercorporate Investment

公司之间的投资,按照持股比例和形式可以分为以下几类:

Financial Assets/金融类资产 Associates/关联公司 Biz Combination/商业合并 Joint Ventures/合资企业
Degree of Influence/影响力 No significant Significant Control Shared Control
Typical % Interest < 20% 20% – 50% > 50% Varies
Term of Investee N/A Associate Subsidiary N/A
Treatment on US GAAP COST OF MARKET: ➀HTM(持有到期仅仅针对债务) ➁AFS ➂FVT P/L Equity Mothod Acquisition Method Equity or Proportionate consolidation
Treatment on IFRS COST OF MARKET: ➀HTM(持有到期仅仅针对债务) ➁AFS ➂FVT P/L Equity Mothod Acquisition Method Equity or Proportionate consolidation

并非按照各类资产的持股比例来判断其类型,而是根据其母公司对其实际影响力而来判断,比如以下几点:
- 董事会成员
- 重大交易方
- 决策影响力 等

1. Financial Asset——会计科目的归类

因为Financial Asset的持股一般小于20%,也可叫做被动投资passive investment。一项FA的投资,根据其持有目的不同,一般有以下三种分类(保险行业会计中,另外还有一个分类叫做“責任準備金対応債券(日语)”)。

HTM/持有到期 AFS/可售资产 Fair Value through P/L
Carrying Value (B/S) Amortized cost Fair Value Fair Value
Return (P/L) ・Interest ・Realized G/L 1. Interest 2.Dividend 3.Realized G/L 4.Unrealized G/L is recognized in Equity (not in P/L BUT released to P/L when realize) 1. Interest 2.Dividend 3.Realized G/L 4.Unrealized G/L

2. Financial Asset——Impairments(IFRS) Of both HTM & AFS(减值、減損)

3. Financial Asset——Impairments(US GAAP) Of both HTM & AFS(减值、減損)

4. Financial Asset——减值的特例!

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