| 1. | The financial asset shall not be used to offset the relevant financial liabilities it has recognized
该金融资产与确认的相关金融负债不得相互抵销。 |
| 2. | Your financial wealth , or simply wealth , is the value of all your financial assets minus all your financial liabilities
金融财富，或者简单一点，只是财富指所有金融资产减去金融负债的价值。 |
| 3. | Article 14 an enterprise may designate all of the cash flows of a financial asset or financial liability as a hedged item
第十四条企业可以将金融资产或金融负债现金流量的全部指定为被套期项目。 |
| 4. | Fourthly , for hong kong as a whole , therefore , we have external financial assets that far exceed external financial liabilities
第四，综合上述可见，香港整体的对外金融资产远远超过对外金融负债。 |
| 5. | The expression " to stop recognizing " shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise
终止确认，是指将金融资产或金融负债从企业的账户和资产负债表内予以转销。 |
| 6. | In the subsequent accounting periods , the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。 |
| 7. | But , for a variety of reasons , we now find ourselves holding a substantial part of our savings in the financial liabilities of an economy that does not save
因此我们需要加倍小心管理财务。但基于各种原因，我们大部分的储蓄都变为一个缺乏储蓄的经济体系的金融负债。 |
| 8. | Granted , the economy of the issuer of the financial liabilities is sophisticated and vibrant , and the rating agencies tell us the credit risk is as good as you can get
的确，这些金融负债的发行人位于发展成熟及充满活力的经济体系，评级机构告诉我们它们的信贷风险低得不能再低。 |
| 9. | It is , of course , difficult to envisage those economies that have savings carrying on for ever increasing investment in financial liabilities of a country that does not save
当然，我们实在难以相信那些拥有储蓄的经济体系，会一直将越来越多的资金投资于一个不储蓄的国家的金融负债。 |
| 10. | A portion of the portfolio of financial assets or financial liabilities that share the risk of interest rate of the same hedged ( only applicable to a portfolio of hedging in the fair value of interest rate risk )
（三）分担同一被套期利率风险的金融资产或金融负债组合的一部分（仅适用于利率风险公允价值组合套期） 。 |
