financial assets or liabilities meaning in English

金融资产或负债

Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset , it shall , on the date of transfer , recognize the financial asset or liability according to its fair value ( including the call option , put option , guaranteed liability , future contract , interchange , etc . ) , and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset
因金融资产转移获得了新金融资产或承担了新金融负债的，应当在转移日按照公允价值确认该金融资产或金融负债（包括看涨期权、看跌期权、担保负债、远期合同、互换等），并将该金融资产扣除金融负债后的净额作为上述对价的组成部分。