归类为债务工具的优先股、永续债，按其公允价值扣除交易费用后的金额进行初

Preferred stocks and perpetual bonds classified as debt instruments are initially measured at their fair value after deducting transaction costs, and are subsequently measured at amortized cost using the actual interest rate method, and their interest expenses or dividend distribution are based on borrowing costs Processing, the gains or losses arising from its repurchase or redemption are included in the current profit and loss.

归类为债务工具的优先股、永续债，按其公允价值扣除交易费用后的金额进行初始计量，并采用实际利率法按摊余成本进行后续计量，其利息支出或股利分配按照借款费用进行处理，其回购或赎回产生的利得或损失计入当期损益。

Preferred shares and perpetual bonds classified as debt instruments shall be initially measured at their fair value less transaction costs, and subsequently measured at amortized cost using the effective interest method. Their interest expense or dividend distribution shall be treated as borrowing costs, and the gains or losses arising from their repurchase or redemption shall be included in the current profits and losses.<br>