金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在

If the partial transfer of financial assets meets the conditions for termination confirmation, the entire book value of the transferred financial assets will be allocated between the termination confirmation part and the non-termination confirmation part according to their relative fair values, and the consideration received due to the transfer And the amount of the change in the cumulative recognition of the fair value of the other comprehensive income that should be apportioned to the derecognition part corresponds to the amount of the derecognition part And the payment of interest based on the outstanding principal amount), and the difference between the total book value of the aforementioned financial assets allocated is included in the current profit and loss.

If the partial transfer of a financial asset meets the conditions for termination recognition, the book value of the transferred financial assets as a whole shall be apportioned between the end-of-life confirmation and the non-terminated confirmation, and the amount of the termination confirmation portion shall be assessed in the exchange value of the exchange value received as a result of the transfer and the change in fair value originally included to other consolidated income as a result of the transfer (the contractual provisions relating to the transferred financial assets, cash flow on a specific date of production) The sum of the principal and interest based on the outstanding principal amount) and the difference with the overall book value of the aforementioned financial assets apportioned is included in the current profit and loss.

If the partial transfer of financial assets meets the conditions for derecognition, the overall book value of the transferred financial assets shall be apportioned according to their respective relative fair values between the derecognized part and the non derecognized part, And the sum of the consideration received as a result of the transfer and the amount corresponding to the derecognized part of the accumulative amount of changes in fair value originally included in other comprehensive income that should be apportioned to the derecognized part (according to the contract terms involving the transferred financial assets, the cash flow generated on a specific date is only the payment of the principal and the interest based on the outstanding principal amount), The difference between the total book value of the aforesaid financial assets and the apportioned financial assets shall be included in the current profits and losses.