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英语翻译(5) 无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,改组金融

来源:学生作业帮 编辑:搜搜做题作业网作业帮 分类:综合作业 时间:2024/05/02 10:50:02
英语翻译
(5) 无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,改组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高,担保物在其所在地区的价格明显下降,所处行业不景气等;
英语翻译(5) 无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,改组金融
(5)The decrease in cashflow of an asset of a a group of financial assets cannot be recognized while the decrease in expected future cashflow is confirmed and measurable since the initial confirmation of the group of financial assets according to the overall evaluation based on disclosed data. For instance, the debtor of the group of financial assets is deteriorating in solvency, the umemployment rate of in the debtor’s country and region is increasing, the collateral’s price is decreasing dramatically on the local market or the industry is in recession;