The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
该套期不再满足运用本准则规定的套期会计方法的条件。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
该套期不再满足本准则所规定的运用套期会计方法的条件。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期,企业可运用套期会计方法进行处理。
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