AMC、FVOCI、FVTPL债券是什么意思？ - 知乎
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AMC：以摊余成本计量的金融资产。以收取合同现金流目标而持有的，要能通过 SPPI测试，即合同现金流仅为本金和利息支付。其实多数债券是可以通过SPPI测试的，但有一些复杂一点儿的，比如信用连结的（CLN）就不能通过。 FVOCI：以公允价值计量且其变动计入其他综合收益的金融资产。持有目的是 ...
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