这个词可以从两层含义上来理解：第一层就是“金融工具组合”，它跟投资组合

这个词可以从两层含义上来理解：第一层就是“金融工具组合”，它跟投资组合的意思有点相近，都是从风险和报酬的角度来考虑的，组合的目的都是为了降低风险提高报酬。第二层就是“可辨认”，可辨认是指能够区别于其他金融资产组合可单独辨认的。为什么要讲可辨认呢，这是为了对未来经济利益的流入或流出的产生来源有个明确的确认，不然就不符合资产或负债的确认条件。这个可以参照“无形资产的可辨认性特征”来理解。

結果 (英文) 1:

The word can be understood from two meanings: the first layer is the "portfolio of financial instruments", which means with a little bit similar to the portfolio, are the risks and rewards from the point of view, the goal is to reduce portfolio risk increase reward. The second layer is the "identifiable" to distinguish it from other identifiable means of financial assets separately identifiable. Why talk about it recognizable, which is to the future economic benefits arising inflow or outflow sources have a clear confirmation, otherwise do not meet the conditions for recognition of assets or liabilities. This can refer to "identifiable intangible characteristics" to understand.

結果 (英文) 2:

The word can be understood from the meaning of two layers: the first layer is the "combination of financial instruments", comes close to the portfolio mean, are from the risks and rewards of perspective, combined for the purpose of reducing risk and increasing profit. The second layer is the "identifiable", identifiable refers to the difference from other financial assets separately identifiable. Why it can be identified, it is for the future inflow or outflow of economic benefits derived there is a clear confirmation, confirmation conditions or it doesn't accord with the assets or liabilities. This can refer to "identifiable intangible assets recognition feature" to understand.

結果 (英文) 3:

The Word can be understood from the two meanings: first layer is "the combination of financial instruments", portfolio it means quite similar, are considered from the point of view of the risks and rewards of, the combination of the aim is to reduce the risk reward. Second floor is "identifiable" identifiable combination refers to the ability to differentiate it from other financial assets can be identified separately. Why should we speak can be identified, this is for the inflow or outflow of future economic benefits sources have a clear confirmation, or you do not meet the recognition criteria of assets or liabilities. This can refer to the "identifiable characteristics of intangible assets" to understand.