其他金融负债采用实际利率法,按照摊余成本进行后续计量。除下列各项外,本

Other financial liabilities adopt the effective interest rate method, and follow-up measurement is based on amortized cost. Except for the following items, the company classifies financial liabilities as financial liabilities measured at amortized cost: 1 Financial liabilities measured at fair value and whose changes are included in the current profit and loss, including transactional financial liabilities (including derivatives that are financial liabilities Instruments) and financial liabilities designated at fair value through profit or loss. 2 The transfer of financial assets that do not meet the conditions for derecognition or continued involvement in the financial liabilities formed by the transferred financial assets. 3 Financial guarantee contracts that do not fall under the above 1 or 2 circumstances, and loan commitments that do not fall under the above 1 situation at loans below market interest rates.

Other financial liabilities are measured according to the real interest rate method and are subsequently measured according to the amortization costs. In addition to the following, the Division classifies financial liabilities as financial liabilities measured at amortization costs: 1 Financial liabilities measured at fair value and whose changes are included in the current profit and loss, including transactional financial liabilities (including derivatives of financial liabilities) and financial liabilities designated as measured at fair value and whose changes are included in the current profit and loss. 2 Financial assets that do not meet the conditions for termination recognition transfer or continue to be involved in financial liabilities arising from transferred financial assets. 3 Financial guarantee contracts that are not in the above 1 or 2 cases, and loan commitments that do not fall below market interest rates in the case of 1 above.

Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Except for the following items, the company classifies financial liabilities as financial liabilities measured at amortized cost: 1. Financial liabilities measured at fair value with changes included in current profit and loss, including transactional financial liabilities (including derivatives belonging to financial liabilities) and financial liabilities designated to be measured at fair value with changes included in current profit and loss. 2. Financial liabilities formed by transfer of financial assets that do not meet the conditions for derecognition or continuous involvement in the transferred financial assets. 3. Financial guarantee contracts that do not belong to the above 1 or 2 situations, and loan commitments that do not belong to the above 1 situations and loan at a lower market interest rate.<br>