请教会计大侠：哪些算是税法里的 FX unrealised gain/loss

spiderpig

接手新公司保税，FX unrealised gain的报税问题搞来稿去不清楚
公司是金融企业，有买卖外汇的交易，这部分当然算realised的，需要交税
远期合同，掉期，相关盈亏算unrealised,也没有问题
其他的open position,像外币贷款存款，投资，重新计价形成的所有盈亏，是realised 还是unrealised呢？要是一般企业算是unrealised的吧？有没有人能点拨一下。
现金每日的重新折算也算realised的吗？

Lucifer

open position的话，每个月底都是要reval的，一个reversing entry hit P/L的unrealised，下个月reverse回来。
cash的话，肯定是马上realised的了。
外汇交易，也要看是spot，还是FEC/option了，后者的话，要涉及hedge accounting,还有effectiveness test什么的。

Tigerpie

楼主好像问的税法，而不是会计准则吧， 税法好像一般要求FIFO，或有条件的选择Retranslation.

Foreign exchange (forex): the retranslation election
The Forex measures (in Division 775 of the Income Tax Assessment Act 1997 (ITAA 1997)) generally apply a 'first-in, first-out' (FIFO) ordering rule to calculate the cost or value of a fungible foreign currency asset, right or obligation. So if, for example, a taxpayer has a foreign currency denominated bank account with a credit balance, withdrawals from that account are broadly treated as a part cessation of a right (that is, the right to receive the foreign currency in the account from the bank), the cost of which is calculated on a FIFO basis.

However a retranslation election can be made to instead bring to account gains and losses from a qualifying forex account on a retranslation basis. For many taxpayers, the retranslation method will be simpler to use to calculate gains or losses than the FIFO ordering rule, although retranslation may bring to account gains or losses that would otherwise be unrealised.

A qualifying forex account is an account denominated in a foreign currency that is either a credit card account, or an account held for the primary purpose of facilitating transactions.

摩尔公园

这方面还真不太清楚，请教大虾，au税法怎么规定的？

摩尔公园

还有held for trading类的金融资产，重估值的损益啥时候交税

spiderpig

谢楼上。
我也觉得open position的reval是unrealised, 但每年都四大review，昨天老板对我提出的问题也一句话就打发了：除那些hedging accounting啊，forward option啊，等等金融工具，全是realised，挺不耐烦的。
只能用我们选了retranslation来解释，但是这个retranslation读文感觉是只针对现金的，还是所有的外币存贷款都可以用？
感觉金融企业对外币存贷款采用先进先出也不太现实的说，会搞得超级复杂。有没有筒子可以确认一下。

lee2267

normally ... Financial company used case basis... therefore, it is not a problem to lodge BAS.. by cash basis..
when doing tax  return, u need to go ato webside.. there is a foreign exchange rate table.. u must follow
that table( average rate and financial year closing rate) 除那些hedging accounting啊，forward option啊，等等金融工具，全是realised,, it is true..