什么是实际利息法？

 

 

Note：11.16第一段分为三句话。

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这是一个并行结构，Defining the method and its core purposes (calculating amortized cost and allocating interest).实际利率法此定义强调了实际利率法核心目的，在于计算calculating金融工具的摊销成本，以及随着时间的推移分配allocating利息收入或费用。

2.什么是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.

一词“或在适当的情况下，较短的时期”承认，在某些适当的情况下，the rate，或者可以在短期（例如，提前还款或到期）内计算而不是the expected life of the instrument。

Objective: "To the Carrying Amount of the Financial Asset or Financial Liability”目标：“金融资产或金融负债的账面金额”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.

关于实际利率的概念，也可以这样理解，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.

更为一般地说法，实际利率the effective interest是将金融工具预期寿命内，或，在适当（例如，提前还款或到期）情况下的更短期间内，估计的未来现金出入estimated future cash payments or receipts准确地折现exactly discounts为金融资产或金融负债的账面价值的利率。

3. 实际利率的具体计算

Note：解释如何确定有效利率以及涉及的特定计算。

“Effective interest" 是指实际的年利率，也叫内部收益率（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.这个陈述的意思是，通过从金融工具的初始价值开始（为基础）， Carrying amount at initial recognition：根据11.13，它有两种可能，一通常是交易价格，并根据某些成本进行调整；二在融资交易下，是未来付款的现值。 不是“别的”为基础。

当涉及如下具体计算时，表现出这个基础重要meteriality.

Under the effective interest method:

(a) 摊余成本的计算方法：用实际利率折现未来现金流量的现值。实际利率是以金融工具的账面价值为基础。

(b) 利息费用（收入）的计算方法：期初账面价值乘以该期间的实际利率。实际利率是以金融工具的账面价值为基础。

Note：摊余成本是指金融资产（负债）的，表现于资产负债表；利息费用（收入）是指一个期间内的，表现于利润表。