The company's financial assets and financial liabilities are presented separately in the balance sheet, and are not offset against each other. However, if the following conditions are met at the same time, the net amount after mutual offset shall be listed in the balance sheet: (1) the company has the legal right to offset the recognized amount, and the legal right is currently enforceable; (2) the company plans to settle the balance sheet at net amount, or realize the financial asset and pay off the financial liability at the same time.<br>
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