Financial institutions shall properly conserve all the operation documents and documents, accounting books, original evidences, telephone record and other materials of the derivative product transactions.

金融机构应当妥善保存其衍生产品交易的所有交易记录和与交易有关的文件、账目、原始凭证、电话录音等资料。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 26.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 26.04.2011

Mayhew concluded that it is rather difficult to tell whether derivative markets worsen financial-market volatility, because their creation tends to come when existing financial markets already are more volatile, or can be predicted to become so.

梅休的结论是：确定衍生品市场是否加剧了金融市场的动荡非常困难，因为金融衍生品市场本身就是在现有金融市场波动加剧、或预计有可能波动加剧的情况下才得以创立。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 26.01.2011

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 26.01.2011

Any non-financial entity shall not provide the dealing services of derivative product to the clients.

非金融机构不得向客户提供衍生产品交易服务。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 26.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 26.04.2011

And then there are the numbers that sound very large and are hard to interpret: $300 trillion in “derivative” securities; $3 trillion managed by 12,000 global “hedge funds”; $1.2 trillion a year in “private equity.”

还有一些巨大而令人费解的数字：300万亿美元的“衍生”证券；其中3万亿美元由12000个“对冲基金”管理；每年有1.2万亿美元以“私募 股权”的形式存在。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

The term "derivative instruments" refers to the financial instruments or other contracts which are involved in the present Standards and are characterized by the following:

衍生工具，是指本准则涉及的、具有下列特征的金融工具或其他合同：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.04.2011

involving money claims in derivatives of securities, currency futures or other futures contracts;

涉及关于证券衍生工具、货币期货或其他期货合约的金钱申索的法律程序；

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

To reasonably set up an aim for transactions of financial derivatives, and hedging strategies;

合理制定金融衍生品交易的目标、套期保值的策略；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

According to the requirements as follows, a company shall carry out internal control over the transactions of financial derivatives:

公司应按照下列要求，对金融衍生品交易实行内部控制：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Chlorthalidone and other derivatives of ortho-chlorobenzenesulphonamide

氯噻酮及邻氯苯磺胺的其他衍生物

http://www.legislation.gov.hk/eng/index.htm 10/19/2011

http://www.legislation.gov.hk/eng/index.htm 10/19/2011

Or the deposits can be investments in D.E. Shaw’s funds and the loans can be the complex derivatives that make up D.E. Shaw’s portfolio.

或者存款可以是在D.E. Shaw基金的投资，而贷款可以是组成D.E. Shaw基金投资组合的复杂金融衍生产品。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 23.12.2010

Derivatives of stilbene, dibenzyl or naphthalene with oestrogenic activity; their esters

具有雌激素作用的茋、二苄或萘的衍生物；它们的酯类

http://www.legislation.gov.hk/eng/index.htm 10/19/2011

http://www.legislation.gov.hk/eng/index.htm 10/19/2011