Financial assets are derecognised w

Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership. On disposal of a financial asset, the difference between the carrying amount and the sale proceeds is recognised in profit or loss. Any amount previously recognised in other comprehensive income relating to that asset is reclassified to profit or loss.

結果 (繁體中文) 1:

金融資產終止確認時的權利獲得現金從金融資產的流動已過期或已轉移，且本公司已基本轉移所有風險和報酬。在處置金融資產的賬面價值和銷售收益之間的差額，計入當期損益。此前在與該資產計入其他綜合收益的任何金額重分類至當期損益。

結果 (繁體中文) 2:

當從金融資產接收現金流的權利到期或已轉讓，並且公司已基本轉移所有風險和擁有權回報時，金融資產將取消確認。在處置金融資產時，帳面金額與銷售收益之間的差額以損益確認。以前在與該資產相關的其他綜合收入中確認的任何金額將重新分類為損益。

結果 (繁體中文) 3:

當從該金融資產獲得現金流的權利已經到期或已經轉移，且本公司已經轉移了實質上所有的所有權風險和報酬時，終止確認該金融資產。處置金融資產時，帳面價值與出售收益之間的差額計入損益。以前在與該資產相關的其他綜合收益中確認的任何金額重新分類為損益。