“FVTPL”和“FVTOCI”在财报中一般与金融资产或金融负债有关，是确定金融资产或负债价值的一种方式。这里以金融资产为例解释一下。

2017年版《金融工具准则》：依据业务模式测试（business model test)和合同现金流测试( solely payments of principal and interest (“SPPI”) ,以下简称SPPI Test)，将金融资产划分为以摊余成本计量的金融资产（Amortized cost）、以公允价值计量且其变动计入其他综合收益的金融资产（Fair value through other comprehensive income,“FVTOCI”)和以公允价值计量且其变动计入当期损益的金融资产（Fair value through profit or loss,“FVTPL”）三大类。

FVTOCI（Fair value through other comprehensive income——以公允价值计量且其变动计入其他综合收益的金融资产）

金融资产同时符合下列条件的，应当分类为以公允价值计量且其变动计入其他综合收益的金融资产：

1、企业管理该金融资产的业务模式既以收取合同现金流量为目标又以出售该金融资产为目标。

2、该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。

企业应当设置“其他债权投资”科目核算分类为以公允价值计量且其变动计入其他综合收益的金融资产。

FVTPL（Fair value through profit or loss——以公允价值计量且其变动计入当期损益的金融资产）

以公允价值计量且其变动计入当期损益的金融资产为交易性金融资产。交易性金融资产是指企业为了近期内出售而持有的债券投资、股票投资和基金投资。如以赚取差价为目的从二级市场购买的股票、债券、基金等。交易性金融资产是会计学新增加的会计科目，主要为了适应现在的股票、债券、基金等出现的市场交易，取代了原来的短期投资，与之类似，又有不同。满足以下条件之一的金融资产应当划分为交易性金融资产:⑴取交易性金融资产得金融资产的目的主要是为了近期内出售或回购或赎回。⑵属于进行集中管理的可辨认金融工具组合的一部分，具有客观证据表明企业近期采用短期获利方式对该组合进行管理。⑶属于金融衍生工具。但被企业指定为有效套期工具的衍生工具属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。

IFRS国际财务报告准则中的相关规定如下：

Financial assets

When an entity first recognises a financial asset, it classifies it based on the entity’s business model for managing the asset and the asset’s contractual cash flow characteristics, as follows:

Amortised cost—a financial asset is measured at amortised cost if both of the following conditions are met: the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

Fair value through other comprehensive income—financial assets are classified and measured at fair value through other comprehensive income if they are held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.

Fair value through profit or loss—any financial assets that are not held in one of the two business models mentioned are measured at fair value through profit or loss.

以下为财报中的相关双语示例，供参考：

When financial assets are recognised initially, they are measured at fair value plus transaction costs, except in the case of financial assets recorded at fair value through profit or loss.

金融资产初步确认时，乃按公允价值计量，而对于并非以公允价值计量且变动计入当期损益的投资，则另加直接归属的交易成本。