...在嵌套类型的金融工具则无法通过业务模式测试和现金流量测试，均需要划分为以公允价值计量且变动计入当期损益的金融资产（FVTPL），以更客观和严格的方式进行计量。
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与可供出售金融资产相关的股利或利息收入，计入当期损益。
Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.
可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。
The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
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