该金融资产与确认的相关金融负债不得相互抵销。
The financial asset shall not be used to offset the relevant financial liabilities it has recognized.
现代商业银行是以利润为经营目标，以多种金融资产与金融负债为经营对象，具有综合性服务功能的金融企业。
Modern commercial Banks are financial enterprises that have comprehensive service function. They aims at making profit, and its management object is manifold financial asset and financial debt.
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