第五部分主要是金融工具列报的有关问题。
The fifth part mainly elaborate related problems of finance instrument's presentation and disclosure.
金融工具列报，包括金融工具列示和金融工具披露。
The presentation of financial instruments includes the presentation and disclosure of financial instruments.
第二条企业在进行金融工具列报时，应当根据金融工具的特点及相关信息的性质对金融工具进行归类。
Article 2 When presenting financial instruments, an enterprise shall classify the financial instruments on the basis of the features of such instruments and the nature of the relevant information.
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