The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.
被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。
The identifiable assets, liabilities and contingent liabilities which meet the following conditions shall be recognized separately.
被购买方各项可辨认资产、负债及或有负债，符合下列条件的，应当单独予以确认。
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