The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date （一）外币货币性项目，采用资产负债表日即期汇率折算。
Sor cny ndf spot usd cny x 1 interpolated usd hibor x d 360 1 x 365 d , where d is the no 不交收人民币远期合约美元兑人民币即期汇率x 1本港美元同业拆息率x d 360 - 1 x 365 d ，其中d
Spot ratethe exchange rate shown today for an exchange of two currencies on the settlement date in two business days 即期汇率今日显示的汇率，用于在两个交易日中的结算日内两种货币的兑换。
The treasury markets association announced today that the spot usd hkd fixing would be formally launched on 6 april 2006 财资市场公会今日宣布，美元兑港元即期汇率定盘价将于年月日正式推出。
Reuters limited has been appointed as the calculating agent for the computation and dissemination of the spot usd hkd fixing 资讯供应商路透集团已获委任为计算机构，负责计算及公布美元兑港元即期汇率定盘价。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated 然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。
If the forward rate is above the spot rate , the difference is called premium , if the forward rate is below the spot rate , the difference is known as a discount 如果远期汇率高于即期汇率，其差额叫做升水；如果远期汇率低于即期汇率，其差额叫做贴水。
The treasury markets association had a productive inaugural year with the launch of the spot usd hkd fixing and the renminbi non - deliverable interest rate swap 财资市场公会成立后首年的工作进展理想，推出美元兑港元即期汇率定盘价及不交收人民币利率掉期合约。
The fixing is calculated by averaging the middle quotes after excluding the highest three quotes and lowest three quotes from the rates provided by the designated banks see 即期汇率定盘价是从间指定银行所提供的中间报价中剔除个最高及个最低报价，再以平均数定出参
A total of 20 financial institutions active in the trading of hong kong dollar in the foreign exchange market have been designated by the tma to contribute the price quotes for the calculation of the fixing 财资市场公会已委任间活跃于港元外汇市场的金融机构，为计算即期汇率定盘价提供报价。
