银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
课题包括所有的决策、估算、记录和报表的所有流程，特别强调决策和估算。
The topics involve all the procedures of confirmation, computation, register and report, with an emphasis of confirmation and computation.
估算款额应在此竣工报表中单独列出。
Estimated amounts shall be shown separately in this Statement at completion.
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