外资公司财报审计报告及附注模板(中英文对照参考版)

XX有限公司
XX Company Limited 审计报告Auditors' Report XX审字[201X]第X-XXXXX号
XX SHEN ZI [201X] No. X-XXXXX
审计报告
Auditors' Report
XX审字[201X]第X-XXX号
XX SHEN ZI [201X] No. X-XXXXX XX有限公司全体股东：
To the Shareholders of XX Co., Ltd:
我们审计了后附的XXX有限公司（以下简称“贵公司”）财务报表，包括20X5年XX月XX日（母公司）【在公司有子公司但未编制合并报表时，应明确是“母公司”的单体财务报表而非合并财务报表】的资产负债表，20X5年度的利润表、现金流量表、股东权益变动表，以及财务报表附注。

We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.
【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】
We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.
一、管理层对财务报表的责任
编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。

I.Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Accounting Standards for Business Enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
二、注册会计师的责任
我们的责任是在执行审计工作的基础上对财务报表发表审计意见。

我们按照中国注册会计师审计准则的规定执行了审计工作。

中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则，计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。

审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。

选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。

在进行风险评估时，注册会计师考虑与财务报表编制和公允列报相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。

审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。

II.Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with the Code of Ethics for Chinese Certified Public Accountants and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、审计意见
我们认为，贵公司（母公司的）【在公司有子公司但未编制合并报表时，应明确是“母公司”的单体财务报表而非合并财务报表】财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了贵公司201X年XX月XX日的财务状况以及201X年度的经营成果和现金流量。

III. Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as at December 31, 20X5, and its financial performance and cash flows for the year then ended in accordance with Accounting Standards for Business Enterprises.
XX会计师事务所（特殊普通合伙）中国注册会计师：
中国·北京中国注册会计师：
二○一X年XX月XX日
WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
Certified Public Accountant of China
Certified Public Accountant of China
China . Beijing
Date: XX XX, 20X6 (Month, date, Year)
XX有限公司
财务报表附注
XX Company Limited
Notes to the Financial Statements
（除特别注明外，本附注金额单位均为人民币元）
(All amounts in Chinese Renminbi Yuan unless otherwise stated)
一、企业的基本情况
1. Company profile
（一）企业注册地、组织形式和总部地址。

1.1 The Company's registered place, organization structure and the address of head quarter.
（二）企业的业务性质和主要经营活动。

如企业所处的行业、所提供的主要产品或服务、客户的性质、销售策略、监管环境的性质等。

1.2 The Company's business nature and main operation activities, like its industry, primary product or service, customers' nature, trading strategy and supervisory environment etc.
（三）财务报告的批准报出者和财务报告批准报出日，或者以签字人及其签字日期为准。

1.3 The approver and approval date of the financial reporting.
（四）本年度财务报表范围
1.4 The scope of financial year 20X5 financial statements includes.......
【在编制合并报表的情况下简要说明本年度的财务报表范围所包括的公司名称和在集团中的级别，具体报表和附注模板披露内容应参考上市公司模板】
【在存在子公司而未编制合并报表（仅编制母公司单体报表）的情况下，需说明仅编制母公司单体报表的原因，并说明以下的各项附注均针对母公司单体报表所作出的披露】【在不存在以上各种需要对财务报表范围进行说明的情况时，删除（四）本年度财务报表范围】
二、财务报表的编制基础
2.Basis of preparation of financial statements
1、编制基础：本公司财务报表以持续经营为基础，根据实际发生的交易和事项，按照财政部颁布的《企业会计准则-基本准则》和具体会计准则等规定（以下合称“企业会计准则”），并基于以下所述重要会计政策、会计估计进行编制。

2.1 Basis of preparation
On the basis of going concern and transactions and events actually occurred, the Company prepares its financial statements with the following accounting policies and accounting estimates in accordance with the Accounting Standards for Business Enterprises –basic Standards, specific accounting standards and other relevant provisions (hereinafter collectively known as "Accounting Standards for Business Enterprises" or "CAS")
2、持续经营：【公司应评价自报告期末起12个月的持续经营能力。

企业对持续经营评价结果表明对持续经营能力产生重大怀疑的，企业应当在附注中披露导致持续营能力产生重大怀疑的影响因素以及企业拟采取的改善措施。

企业过去有多年亏损记录等情况的，需要描述目前和预期未来的获利能力、债务清偿计划、替代融资的潜在来源等评价企业的持续经营能力。

】
【企业正式决定或被迫在当期或将在下一个会计期间进行清算或停止营业的，则表明以持续经营为基础编制财务报表不再合理。

在这种情况下，企业应当采用其他基础编制财务报表，并在附注中声明财务报表未以持续经营为基础编制的事实、披露未以持续经营为基础编制的原因和财务报表的编制基础。

】
2.2 Going concern
三、重要会计政策和会计估计
3. Significant accounting policies and accounting estimates
具体会计政策和会计估计提示：
【公司应制定与实际生产经营特点相适应的具体会计政策，并充分披露报告期内采用的重要会计政策和会计估计。

公司根据实际生产经营特点制定的具体会计政策和会计估计，应在本节开始部分对相关事项进行提示。

】
(一)遵循企业会计准则的声明
本公司编制的财务报表符合《企业会计准则》的要求，真实、完整地反映了本公司201X 年12月31日的财务状况、201X年度的经营成果和现金流量等相关信息。

3.1 Declaration on compliance with the Accounting Standards for Business Enterprises
The financial statements have been prepared in compliance with the <Accounting Standards for Business Enterprises> to truly and completely reflect the Company’s financial position as of 31 December 20X5 and its operating results, cash flows and other relevant information for the year ended 31 December 20X5.
(二)会计期间
本公司会计年度为公历年度，即每年1月1日起至12月31日止。

【企业设立不足一年的，应说明其财务报表实际编制期间；子公司如采用的会计期间与我国会计制度规定不一致的，需说明是否进行调整】
3.2 Accounting period
The financial year of the Company is from January 1 to December 31of each calendar year.
(三)营业周期
本公司以一年12个月作为正常营业周期，并以营业周期作为资产和负债的流动性划分标准。

【公司对营业周期不同于12 个月，并以营业周期作为资产和负债的流动性划分标准的，应披露营业周期及确定依据。

】
3.3 Operating cycle
The Company’s operating cycle is 12 months in each calendar year and it classifies the assets and liabilities' liquidity by operating cycle.
(四)记账本位币
本公司以人民币为记账本位币。

【若记账本位币为人民币以外的其他货币的，说明选定记账本位币的考虑因素及折算成人民币时的折算方法。

】
3.4 Functional currency
The Company's functional currency is Chinese Renminbi (hereafter referred to as "RMB").
(五)企业合并【若无子公司和企业合并事项，请删除】
3.5 Business combination
1、同一控制下的企业合并
同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债
务方式作为合并对价的，本公司在合并日按照所取得的被合并方在最终控制方合并财务报表中的净资产的账面价值的份额作为长期股权投资的初始投资成本。

合并方以发行权益性工具作为合并对价的，按发行股份的面值总额作为股本。

长期股权投资的初始投资成本与合并对价账面价值（或发行股份面值总额）的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

3.5.1 Business combinations involving enterprises under common control
In a business combination involving enterprises under common control, if the acquirer pays for the business combination in cash, by transferring of non-cash assets or assuming liabilities, net assets in the ultimate controlling party's consolidated financial statements are measured at their carrying amounts of the acquiree at the acquisition date. If the acquirer issues equity instruments for the business combination, the acquirer measures the share capital by the par value of the shares issued. The difference between the original investment costs and the carrying amounts (or the total par value of shares issued) will be adjusted to the capital reserves. If the capital reserves is insufficient to absorb the difference, the remaining amount shall be deducted from retained earnings.
2、非同一控制下的企业合并
对于非同一控制下的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值之和。

非同一控制下企业合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债，在购买日以公允价值计量。

购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，体现为商誉价值。

购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的，经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额，计入当期营业外收入。

3.5.2 Business combinations involving enterprises not under uncommon control
In a business combination involving enterprises not under common control, the combination costs are the aggregate of the fair values of the assets paid, the liabilities incurred or assumed and the equity instruments issued by the acquirer in exchange for control over the acquiree at the acquisition date. At the acquisition date, the acquired assets, liabilities and contingent liabilities of the acquiree that meet the recognition criteria are measured at their fair value. The Company shall recognize the difference of the combination costs in excess of its interest portion in the fair value of the net
identifiable assets acquired from the acquiree as goodwill. The Company shall recognize the difference of the combination costs less than its interest portion in the fair value of the net identifiable assets acquired from the acquiree in the non-operating income for current period after reassessment.
(六)合营安排的分类及共同经营的会计处理方法【如无合营安排，请删除】
3.6 Joint arrangement classification and accounting treatments
1、合营安排的分类
合营安排分为共同经营和合营企业。

未通过单独主体达成的合营安排，划分为共同经营。

单独主体，是指具有单独可辨认的财务架构的主体，包括单独的法人主体和不具备法人主体资格但法律认可的主体。

通过单独主体达成的合营安排，通常划分为合营企业。

相关事实和情况变化导致合营方在合营安排中享有的权利和承担的义务发生变化的，合营方对合营安排的分类进行重新评估。

3.6.1 The classification of joint arrangement
Joint arrangements are classified as joint operations or joint ventures. A joint arrangement will be classified as joint operation when the joint arrangementachieves not through an individual entity. Individual entity is an entity with individual identifiable finance structure, including single legal entity and entity unqualified as legal entity but qualified as lawful entity. A joint arrangement is usually be classified as joint venture when the joint arrangement achieves through incorporating an individual entity. When changes arising from relevant events or environment cause changes of the cooperative parties' rights and obligations in the joint arrangements, the cooperative parties shall reassess the classification of the joint arrangements.
2、共同经营的会计处理
共同经营参与方应当确认其与共同经营中利益份额相关的下列项目，并按照相关企业会计准则的规定进行会计处理：确认单独所持有的资产或负债，以及按其份额确认共同持有的资产或负债；确认出售其享有的共同经营产出份额所产生的收入；按其份额确认共同经营因出售产出所产生的收入；确认单独所发生的费用，以及按其份额确认共同经营发生的费用。

对共同经营不享有共同控制的参与方，如果享有该共同经营相关资产且承担该共同经营相关负债的，参照共同经营参与方的规定进行会计处理；否则，应当按照相关企业会计准则的规定进行会计处理。

3.6.1 The accounting treatment of joint operations
The party participating in joint operations shall recognize the following items relating to its interests in the joint operations and account for them in accordance with related requirements of Accounting Standards for Business Enterprises: a) Its solely-held assets and solely-assumed liabilities, and b) Its share of any assets and liabilities held jointly; c) Its revenue from the sale of its share of the output arising from the joint operation; d) Its share of the revenue from the sale of the output by the joint operation; e) Its own expenses; and f) Its share of any expenses incurred jointly.
The other parties involving in joint operations without common control power shall account for their investments referring to the treatment method of joint operation participants if they are entitled to relevant assets and undertake relevant liabilities of the joint operations, otherwise, they shall account for their investments according to related requirements of Accounting Standards for Business Enterprises.
3、合营企业的会计处理
合营企业参与方应当按照《企业会计准则第2号—长期股权投资》的规定对合营企业的投资进行会计处理，不享有共同控制的参与方应当根据其对该合营企业的影响程度进行会计处理。

3.6.1 The accounting treatment of joint ventures
The parties participating in a joint venture account for its investment in accordance with Accounting Standards for Business Enterprises No.2 - Long-term equity investment. And the other parties involving in joint ventures without common control power shall account for their investments according to their influence extent on the joint ventures.
(七)现金及现金等价物的确定标准
本公司在编制现金流量表时所确定的现金，是指本公司库存现金以及可以随时用于支付的存款。

在编制现金流量表时所确定的现金等价物，是指持有的期限短、流动性强、易于转
换为已知金额现金、价值变动风险很小的投资。

3.7 Cash and cash equivalents
The cash in the Company's statement of cash flows is cash on hand and deposits that can be readily drawn on demand. Cash equivalents in the statement of cash flows are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.
(八)外币业务及外币财务报表折算
3.8 Foreign currency transactions and translation of financial statements denominated in foreign currency
1、外币业务折算
本公司对发生的外币交易，采用与交易发生日【或交易发生日即期汇率的近似汇率】折合本位币入账。

资产负债表日外币货币性项目按资产负债表日即期汇率折算，因该日的即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额，除符合资本化条件的外币专门借款的汇兑差额在资本化期间予以资本化计入相关资产的成本外，均计入当期损益。

以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。

以公允价值计量的外币非货币性项目，采用公允价值确定日的即期汇率折算，折算后的记账本位币金额与原记账本位币金额的差额，作为公允价值变动(含汇率变动)处理，计入当期损益或确认为其他综合收益。

3.8.1 Translation of foreign currency transactions
The Company records foreign currency transactions in RMB for accounting purpose using the spot exchange rate prevailing on the date when the transactions occurs【或交易发生日即期汇率的近似汇率】. As at the balance sheet date, monetary items denominated in foreign currency are translated to RMB by adopting the prevailing exchange rate on that date. Foreign exchange difference between the prevailing exchange rate on that date and the prevailing exchange rate on initial recognition or on the previous balance sheet date are recognized in profit or loss for the current period, except the foreign exchange arising from specific loan denominated in foreign currency qualified as capital expenditure and included in the cost of related assets. Non-monetary items denominated in foreign currency that are measured at historical cost are still translated at amount in functional currency
exchanged at the prevailing exchange rate at the transaction date. Non-monetary items denominated in foreign currency that are measured at fair value are translated using the exchange rate at the date when fair value was determined and the difference between the translated functional currency amount and the prior translated amount on initial recognition or on the previous balance sheet date are recorded in profit or loss for the current period or other comprehensive income.
2、外币财务报表折算【如无外币报表，请删除】
本公司的控股子公司、合营企业、联营企业等，若采用与本公司不同的记账本位币，需对其外币财务报表折算后，再进行会计核算及合并财务报表的编报。

资产负债表中的资产和负债项目，采用资产负债表日的即期汇率折算，所有者权益项目除“未分配利润”项目外，其他项目采用发生时的即期汇率折算。

利润表中的收入和费用项目，采用交易发生日的即期汇率【或交易发生日即期汇率的近似汇率】折算。

折算产生的外币财务报表折算差额，在资产负债表中所有者权益项目其他综合收益下列示。

外币现金流量按照系统合理方法确定的，采用交易发生日的即期汇率【或交易发生日即期汇率的近似汇率】折算。

汇率变动对现金的影响额，在现金流量表中单独列示。

处置境外经营时，与该境外经营有关的外币报表折算差额，全部或按处置该境外经营的比例转入处置当期损益。

3.8.2 The translation of financial statements denominated in foreign currency
If the Company's controlled subsidiaries, joint ventures and associates etc. adopt different reporting currency, their financial statements denominated in foreign currency shall be translated to financial statements in RMB when preparing consolidated financial statements. The assets and liabilities are translated to RMB amounts using the spot exchange rate at the balance sheet date. Items of the equity, except for "retained earnings ", are translated at the spot exchange rate at the dates on which such items occured或交易发生日即期汇率的近似汇率】.The revenue and expenditures in the statement of income are translated using the spot exchange rate at the transaction date. The difference arising from foreign currency financial statements translation is presented in other comprehensive income at the consolidated balance sheet within equity. Items of the statement of cash flows are determined by systemic method and translated using the spot exchange rate when they incurred【或交易发生日即期汇率的近似汇率】. Effect arising from changes of exchange rates on cash and cash equivalents is presented separately in the statement of cash flows. When disposing of foreign operations, exchange differences of foreign currency financial statements attributable to
the foreign operations are transferred to profit or loss for the current period entirely or in proportion with the disposal portion of the foreign operations.
(九)金融工具
3.9 Financial instruments
1、金融工具的分类及确认
金融工具划分为金融资产或金融负债和权益工具。

本公司成为金融工具合同的一方时，确认为一项金融资产或金融负债，或权益工具。

金融资产于初始确认时分类为：以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、应收款项、可供出售金融资产。

除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的持有意图和持有能力等。

金融负债于初始确认时分类为：以公允价值计量且其变动计入当期损益的金融负债以及其他金融负债。

以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的交易性金融资产和初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产；应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产；可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产；持有至到期投资是指到期日固定、回收金额固定或可确定，且管理层有明确意图和能力持有至到期的非衍生金融资产。

3.9.1 Recognition and classification of financial instruments
Financial instruments include financial assets, financial liabilities and equity instruments. A financial asset, financial liability or equity instrument is recognized when the Company becomes one party of financial instrument contracts.
The financial assets are classified into the following four categories upon initial recognition: financial as sets at fair value through profit or loss (“FVTPL” financial assets), held-to-maturity investments, receivables, and available-for-sale financial assets (“AFS” financial assets).The classification of financial assets depends on the holding intention and capability of the Company except for receivables. The financial liabilities are classified into financial liabilities at fair value through profit or loss (“FVTPL” financial liabilities) and other financial liabilities upon initial recognition
Financial assets at fair value through profit or loss include financial assets held for trading in the short term and those upon initial recognition designated as at fair value through profit or loss. Receivables are non-derivative financial assets with fixed or determinable amounts that are not quoted in an active market. AFS financial assets are those non-derivative financial assets that are designated as available for sale and financial assets other than those above mentioned. Held-to-maturity investments are non-derivative financial assets with fixed or determinable amounts and fixed maturity dates that the Company has the positive intention and capability to hold to maturity.
2、金融工具的计量
本公司的金融工具初始确认按公允价值计量。

后续计量分类为：以公允价值计量且其变动计入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融负债按公允价值计量；持有到期投资、应收款项以及其他金融负债按摊余成本计量；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，以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产或者衍生金融负债，按照成本计量。

本公司金融资产或金融负债后续计量中公允价值变动形成的利得或损失，除与套期保值有关外，按照如下方法处理：①以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失，计入公允价值变动损益。

②可供出售金融资产的公允价值变动计入其他综合收益。

3.9.2 Measurement of financial instruments
The Company measures the financial instruments at fair value upon initial recognition. The subsequent measurement includes: a) FVTPL financial assets, AFS financial assets and FVTPL financial liabilities are measured at fair value; b) Held-to-maturity investments, receivables, and other financial liabilities are subsequently measured at amortized cost; c) Equity instruments that are not quoted in an active market and whose fair value cannot be reliably measured, and derivative financial assets or derivative financial liabilities linked to the equity instruments that will be settled by delivering the equity instruments are subsequently measured at cost. The gains or losses of fair value changes arising from subsequent measurement of financial assets and liabilities shall be accounted for according to the following methods except hedging instrument involving in: a) The gains or losses arising from fair value changes of FVTPL financial assets and FVTPL financial
liabilities are recognized in the profit or loss for current period; b) The gains or losses arising from fair value changes of AFS financial assets are recognized in other comprehensive income.
3、本公司对金融工具的公允价值的确认方法
如存在活跃市场的金融工具，以活跃市场中的报价确定其公允价值；如不存在活跃市场的金融工具，采用估值技术确定其公允价值。

估值技术主要包括市场法、收益法和成本法。

3.9.3 Recognition method of financial instruments' fair value
For financial assets or financial liabilities in active markets, the Company uses the quoted prices in active markets to determine their fair value. If there is no active market, the Company uses valuation techniques to determine their fair value. The valuation techniques mainly include market approach, income approach and cost approach.
4、金融资产负债转移的确认依据和计量方法
金融资产所有权上几乎所有的风险和报酬转移时，或既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬，但放弃了对该金融资产控制的，应当终止确认该项金融资产。

金融资产满足终止确认条件的，将所转移金融资产的账面价值与因转移而收到的对价和原直接计入其他综合收益的公允价值变动累计额之和的差额部分，计入当期损益。

部分转移满足终止确认条件的，将所转移金融资产整体的账面价值，在终止确认部分和未终止确认部分之间，按照各自的相对公允价值进行分摊。

金融负债的现时义务全部或部分已经解除的，则应终止确认该金融负债或其一部分。

3.9.4 Recognition and measurement of transfer of financial assets
The Company derecognizes a financial asset if it transfers substantially all the risks and rewards of the financial asset or it does not transfer or maitain substantially all the risks and rewards of ownership of the financial asset, but surrender control on the financial asset. If a financial asset meets the derecognition criteria, the difference between the transfer consideration received and the sum of transferred financial asset's carrying amount and the accumulated change amount on fair value which has been recognized in other comprehensive income shall be charged to profit or loss for current period. If the partial transfer of financial asset meets the derecognition criteria, the entire carrying amount of the transferred financial asset shall be split into the derecognized portion and retained portion according to their respective fair value.
A financial liability shall be entirely or partially derecognized if its present obligations are wholly or。