The company designates non tradable equity instrument investment as financial assets measured at fair value with changes included in other comprehensive income. Once the designation is made, it cannot be revoked. The non tradable equity instrument investment designated by the company, which is measured at fair value and the change of which is included in other comprehensive income, is initially measured at fair value, and the relevant transaction expenses are included in the initially recognized amount; in addition to the dividend (except for the part of investment cost recovery) obtained, it is included in the current profit and loss, Other relevant gains and losses (including exchange gains and losses) shall be included in other comprehensive income, and shall not be transferred into current profits and losses. When it is derecognized, the accumulated gains or losses previously included in other comprehensive income are transferred out of other comprehensive income and included in retained earnings<br>
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