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本附录是说明性的,不构成本准则的一部分。附录的目的是解释准则的运用。 A1本准则附录解释和说明本准则某些方面在各种普通金融工具上的运用。详细的举例只是说明性的,并不一定代表所讨论的特定情形是运用本准则的唯一依据。改变举例中所假定的一个或两个事实,在特定金融工具恰当的列报和披露方面可能导致实质上不同的结果。本附录并不在举例中讨论本准则所有规定的运用。在所有情况下,准则的规定优
This appendix is illustrative and does not form part of this standard. The purpose of the appendix is to explain the application of the guidelines. A1 The appendix to this Code explains and explains the application of certain aspects of the Code to various general financial instruments. The detailed examples are illustrative only and do not necessarily represent that the particular situation in question is the sole basis for the application of the Code. Changing one or both of the facts assumed in the examples may result in substantially different results in the proper presentation and disclosure of a particular financial instrument. This appendix does not discuss examples of the application of all the provisions of this standard. In all cases, the guidelines set the rules