什麽是實際利息法？

 

 

Note：11.16第一段分為三句話。

1. The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or a group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period.

The effective interest method is a method；

of calculating the amortised cost of a financial asset or a financial liability ，and

of allocating the interest income or interest expense over the relevant period這是一個並行結構，Defining the method and its core purposes (calculating amortized cost and allocating interest).實際利率法此定義強調了實際利率法核心目的，在於計算calculating金融工具的攤銷成本，以及隨著時間的推移分配allocating利息收入或費用。

2.什麽是the effective interest rate？ 

The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period, to the carrying amount of the financial asset or financial liability.

kw："The effective interest rate is the rate…"

Subordinate Clause: "... that exactly discounts estimated future cash payments or receipts..." (modifies "the rate”)

The phrase "or, when appropriate, a shorter period" acknowledges that in some cases, the effective interest rate may be calculated over a period shorter than the expected life of the instrument, depending on the specific circumstances.

一詞“或在適當的情況下，較短的時期”承認，在某些適當的情況下，the rate，或者可以在短期（例如，提前還款或到期）內計算而不是the expected life of the instrument。

Objective: "To the Carrying Amount of the Financial Asset or Financial Liability”目標：“金融資產或金融負債的賬麵金額”It means that the effective interest rate is the rate that adjusts (or "discounts") the future cash flows (payments or receipts) so that their present value equals the carrying amount of the financial asset or liability.

關於實際利率的概念，也可以這樣理解，The effective interest rate is the rate that adjusts the value of expected future cash payments or receipts so that their total present value matches the current recorded value (carrying amount) of the financial asset or liability. This calculation is done over the expected life of the financial instrument or, if needed, over a shorter period.

更為一般地說法，實際利率the effective interest是將金融工具預期壽命內，或，在適當（例如，提前還款或到期）情況下的更短期間內，估計的未來現金出入estimated future cash payments or receipts準確地折現exactly discounts為金融資產或金融負債的賬麵價值的利率。

3. 實際利率的具體計算

Note：解釋如何確定有效利率以及涉及的特定計算。

“Effective interest" 是指實際的年利率，也叫內部收益率（IRR，Internal Rate of Return）。 the effective interest rate is determined on the basis of the carrying amount of the financial asset or liability at initial recognition.這個陳述的意思是，通過從金融工具的初始價值開始（為基礎）， Carrying amount at initial recognition：根據11.13，它有兩種可能，一通常是交易價格，並根據某些成本進行調整；二在融資交易下，是未來付款的現值。 不是“別的”為基礎。

當涉及如下具體計算時，表現出這個基礎重要meteriality.

Under the effective interest method:

(a) 攤餘成本的計算方法：用實際利率折現未來現金流量的現值。實際利率是以金融工具的賬麵價值為基礎。

(b) 利息費用（收入）的計算方法：期初賬麵價值乘以該期間的實際利率。實際利率是以金融工具的賬麵價值為基礎。

Note：攤餘成本是指金融資產（負債）的，表現於資產負債表；利息費用（收入）是指一個期間內的，表現於利潤表。