然而，被证明有毒的合成金融工具不只是CDS。
CDS are not, however, the only synthetic financial instruments that have proved toxic.
在风险报酬分析和金融合成分析的基础上，应以控制权的转移与否为标准对衍生金融工具进行初始确认和终止确认。
By basing on the analysis of the risk premium and financial synthesis, transfer of the right to control will be used for the initial and final confirmation of derivative financial tools.
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