路同學(xué)
2023-05-25 17:51二級(jí)考題回顧：交易賬戶(hù)和銀行賬戶(hù)在什么節(jié)點(diǎn)下可以相互轉(zhuǎn)換？這講義上沒(méi)有，能補(bǔ)充下知識(shí)嗎？急急急
所屬：FRM Part II > Market Risk Measurement and Management 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Will助教
2023-05-29 09:39
該回答已被題主采納
同學(xué)你好，以下是原版書(shū)對(duì)于這部分的解釋”Transfers from one book to another can happen only in extraordinary circumstances. (Examples given of extraordinary circumstances are the closing of trading desks and a change in accounting standards with regard to the recognition of fair value.) Any capital benefit as a result of moving items between the books will be disallowed.“
也就是說(shuō)關(guān)閉交易部門(mén)，以及在確認(rèn)公允價(jià)值方面改變會(huì)計(jì)準(zhǔn)則會(huì)允許兩個(gè)賬戶(hù)的轉(zhuǎn)換。其他時(shí)候是禁止轉(zhuǎn)換的。
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