Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Receivables and loans originated by the enterprise: these are receivables arising from the enterprise's operations and loans made by enterprise.
源于企业的收款和贷款：这些都是企业经营中的应收款和贷款。
Receivables and loans originated by the enterprise: these are receivables arising from the enterprise's operations and loans made by enterprise.
源于企业的收款和贷款：这些都是企业经营中的应收款和贷款。
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