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非货币性交易作为一种特殊的商品交易方式,也要遵循商品交换的一般原则——等价交换。同时,非货币性交易又有特殊性:第一,与货币性资产相比,非货币性资产由于其金额不固定,所以,要以交易发生时的公允价值作为交换价值。第二,由于某一特定的非货币性资产一般不能分割,当交易双方的非货币性资产的公允价值不相等时,公允价值低的一方要向公允许价值高的一方支付补价(不超过公允价值较高的非货币性资产的25％),以维护交易的公平性。
Non-monetary transactions as a special way of dealing with commodities, but also to follow the general principle of commodity exchange - equivalent exchange. At the same time, non-monetary transactions have their own specialties. First, compared with monetary assets, non-monetary assets are not fixed because of their fixed amounts. Therefore, the fair value at the time of transaction should be used as the exchange value. Second, since a particular non-monetary asset can not be divided in general, when the fair value of the non-monetary assets of the two parties is not equal, the party with the lower fair value should pay the premium to the party with the highest fair value (up to 25% of the non-monetary assets with higher fair value) to maintain the fairness of the transaction.