外币可供出售金融资产汇兑差额的分拆

外币可供出售金融资产汇兑差额的分拆
IAS 39 指引案例解读
企业会计准则讲解中提及：
可供出售金融资产公允价值变动形成的利得或损失，除减值损失和外币货币性金融资产形成的汇兑差额外，应当直接计人所有者权益，在该金融资产终止确认时转出，计人当期损益。

可供出售外币货币性金融资产形成的汇兑差额，应当计人当期损益。

采用实际利率法计算的可供出售金融资产的利息，应当计人当期损益；可供出售权益工具投资的现金股利，应当在被投资单位宣告发放股利时计人当期损益。

该规定实际来源于IAS 39实施指南E.3.2，但我国准则讲解中未对汇兑差额与公允价值的分拆作进一步的讲解，仅根据以上文字，对汇兑损益的分拆可以得出两种不同的结果：
例：国内甲公司的记账本位币为人民币。

20×8年12月5日以每股1.5美元的价格购入乙公司B股10 000股作为可供出售金融资产，当日即期汇率为1美元=7.8元人民币，款项已付。

20×8年12月31日，由于市价变动，当月购入的乙公司B股的市价变为每股2美元，当日即期汇率为1美元=7.6元人民币。

假定不考虑相关税费的影响。

计算思路一：
（1）先将汇率变动作为变量
汇率变动导致公允价值的变动=（期末汇率-期初汇率）×期初市价
（2）再考虑市价变动导致公允价值的变动
市价变动导致公允价值的变动=期末汇率×（期末市价-期初市价）
上述交易性金融资产在资产负债表日应入公允价值变动损益金额为：
汇率变动导致公允价值的变动= (7.6 – 7.8) ×10 000 ×1.5 =- 3 000
市价变动导致公允价值的变动=7.6×10 000× (2-1.5) = 38 000
公允价值变动合计 35 000
计算思路二：
（1）先将市价变动作为变量
市价变动导致公允价值的变动=（期末市价-期初市价）×期初汇率
（2）再考虑汇率变动导致公允价值的变动
汇率变动导致公允价值的变动=期末市价×（期末汇率-期初汇率）
上述交易性金融资产在资产负债表日应入公允价值变动损益金额为：
市价变动导致公允价值的变动= (2 – 1.5) ×10 000 ×7.8 =39 000
汇率变动导致公允价值的变动=2×10 000× (7.6-7.8) =-4 000
公允价值变动合计 35 000
从以上例题可以看出，如对考虑因素的顺序不作出规定，将导致不同的计算结果，对资本公积及汇兑损益的影响金额各不相同。

IAS 39-E.3.2对此进行举例，做出了详细的解答：
例（简要翻译）：2001年12月31日A公司购入外币债券（FC），公允价值为FC1000，分类为可供出售金融资产。

该债券5年后到期，本金FC1250，票面年利率4.7%，实际利率10%，汇率1:1.5。

2002年12月31日，汇率变为1:2，该债券公允价值为FC1060。

由于该举例同时涉及票面利率与实际利率差额的计算，为更清晰说明应先考虑汇率变化因素还是市价变化因素，现将该例简化为：2001年12月31日A公司购入该外币债券的本金为FC1000，其他条件不变。

现将IAS 39举例与简化后的举例计算过程对照如下：
公允价值变动（IAS 39）=2120-2082=38
公允价值变动（简化举例）=2120-2000=2*(1060-1000)=120
注2：
汇兑损益（IAS 39）=2082-1500-72=510
汇兑损益（简化举例）=2000-1500=(2-1.5)*1000=500
由以上例题可以清晰看出，在分拆汇率变动与市价变动导致可供出售金融资产公允价值变动时，应先考虑汇率变动因素，然后考虑市价变动因素。

E.3.2 IAS 39 and IAS 21 – Available-for-sale financial assets: separation of currency component
For an available-for-sale monetary financial asset, the entity reports changes in the carrying amount relating to changes in foreign exchange rates in profit or loss in accordance with IAS 21.23(a) and IAS 21.28 and other changes in the carrying amount in equity in accordance with IAS 39. How is the cumulative gain or loss that is recognised in equity determined?
It is the difference between the amortised cost (adjusted for impairment, if any) and fair value of the available-for-sale monetary financial asset in the functional currency of the reporting entity. For the purpose of applying IAS 21.28 the asset is treated as an asset measured at amortised cost in the foreign currency.
To illustrate: on 31 December 2001 Entity A acquires a bond denominated in a foreign currency (FC) for its fair value of FC1,000. The bond has five years remaining to maturity and a principal amount of FC1,250, carries fixed interest of 4.7 per cent that is paid annually (FC1,250 ⋅ 4.7 per cent = FC59 per year), and has an effective interest rate of 10 per cent.
Entity A classifies the bond as available for sale, and thus recognises gains and losses in equity. The entity’s functional currency is its local curr ency (LC). The exchange rate is FC1 to LC1.5 and the carrying amount of the bond is LC1,500 (= FC1,000 ⋅ 1.5).
Dr Bond LC1,500
Cr Cash LC1,500
On 31 December 2002, the foreign currency has appreciated and the exchange rate is FC1 to LC2. The fair value of the bond is FC1,060 and thus the carrying amount is LC2,120 (= FC1,060 ⋅ 2). The amortised cost is FC1,041 (= LC2,082). In this case, the cumulative gain or loss to be recognised directly in equity is the difference between the fair value and the amortised cost on 31 December 2002, ie LC38 (= LC2,120 – LC2,082).
Interest received on the bond on 31 December 2002 is FC59 (= LC118). Interest income determined in accordance with the effective interest method is FC100 (=1,000 ⋅ 10 per cent).
The average exchange rate during the year is FC1 to LC1.75. For the purpose of this question, it is assumed that the use of the average exchange rate provides a reliable approximation of the spot rates applicable to the accrual of interest income during the year (IAS 21.22). Thus, reported interest income is LC175 (= FC100 ⋅ 1.75) including accretion of the initial discount of LC72 (= [FC100 – FC59] ⋅ 1.75). Accordingly, the exchange difference on the bond that is recognised in profit or loss is LC510 (= LC2,082 –LC1,500 –LC72). Also, there is an exchange gain on the interest receivable for the year of LC15 (= LC59 ⋅ [2.00 – 1.75]).
Dr Bond LC620
Dr Cash LC118
Cr Interest income LC175
Cr Exchange gain LC525
Cr Fair value change in equity LC38
On 31 December 2003, the foreign currency has appreciated further and the exchange rate is FC1 to LC2.50. The fair value of the bond is FC1,070 and thus the carrying amount is LC2,675 (= FC1,070 ⋅ 2.50). The amortised cost is FC1,086 (= LC2,715). The cumulative gain or loss to be recognised directly in equity is the difference between the fair value and the amortised cost on 31 December 2003, ie negative LC40 (= LC2,675 – LC2,715). Thus, there is a debit to equity equal to the change in the difference during 2003 of LC78 (= LC40 + LC38).
Interest received on the bond on 31 December 2003 is FC59 (= LC148). Interest income determined in accordance with the effective interest method is FC104 (= FC1,041 ⋅ 10 per cent). The average exchange rate during the year is FC1 to LC2.25. For the purpose of this question, it is assumed that the use of the average exchange rate provides a reliable approximation of the spot rates applicable to the accrual of interest income during the year (IAS 21.22). Thus, recognised interest income is LC234 (= FC104 ⋅ 2.25) including accretion of the initial discount of LC101 (= [FC104 – FC59] ⋅ 2.25). Accordingly, the exchange difference on the bond that is recognised in profit or loss is LC532 (= LC2,715 –LC2,082 –LC101). Also, there is an exchange gain on the interest receivable for the year
of LC15 (= FC59 ⋅ [2.50 – 2.25]).
Dr Bond LC555
Dr Cash LC148
Dr Fair value change in equity LC78
Cr Interest income LC234
Cr Exchange gain LC547。