| 1. | Derecognise a financial instrument
终止确认某一金融工具 |
| 2. | 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。 |
| 3. | In this process , if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor , the sponsor can get the off - balance sheet treatment
在这个过程中，发起人要达到表外融资的目的，首先要使资产转让符合销售确认的条件，在报表中终止确认这项资产；其次要确保特殊目的实体不被纳入合并报表的范围。 |
| 4. | Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option , and presents the standards of both initial recognition and derecognition of foreign currency option
第3章，讨论了外汇期权的确认问题，包括外汇期权的表内确认、确认内容及外汇期权的初始确认和终止确认的标准。 |
| 5. | If the hedged item is an asset within the re - pricing period , it shall be presented as a separate item under the assets item ( presenting behind the financial assets ) of the balance sheet , and shall be written off after the termination of recognition
（二）被套期项目在重新定价期间内是负债的，在资产负债表中负债项下单列项目反映（列在金融负债后） ，待终止确认时转销。 |
| 6. | Article 11 to judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these standards for stopping the recognition of a financial asset , the enterprise shall pay more attention to the essential of the transfer of the financial asset
第十一条企业在判断金融资产转移是否满足本准则规定的金融资产终止确认条件时，应当注重金融资产转移的实质。 |
| 7. | If the hedged item is a liability within the re - pricing period , it shall be presented as a separate item under the liabilities item ( presenting behind the financial liabilities ) of the balance sheet , and shall be written off after the termination of recognition
（二）被套期项目在重新定价期间内是负债的，在资产负债表中负债项下单列项目反映（列在金融负债后） ，待终止确认时转销。 |
| 8. | If the entire fair value of the financial asset is really difficult to determine reasonably , it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire book value of the financial asset
该金融资产整体的公允价值确实难以合理确定的，按照金融资产整体的账面价值扣除终止确认部分的对价后的余额确定。 |
| 9. | After the transfer of a financial asset , if the transferor only retains the priority to repurchase the right of financial asset at its fair value ( when the transferee sells the financial asset ) , it shall stop recognizing the transferred financial asset
（二）转出方在金融资产转移后只保留了优先按照公允价值回购该金融资产的权利的（在转入方出售该金融资产的情况下） ，应当终止确认所转移的金融资产。 |
| 10. | Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option , and it measures the financial asset at the amortized cost , it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
第十八条企业因卖出一项看跌期权或持有一项看涨期权，使所转移金融资产不符合终止确认条件，且按照摊余成本计量该金融资产的，应当在转移日按照收到的对价确认继续涉入形成的负债。 |
