No significant amount of individual financial assets, could pay separately for testing, or a similar credit risk characteristics included in the portfolio of financial assets for loss testing.

对单项金额不重大的金融资产，可以单独进行减值测试，或包括在具有类似信用风险特征的金融资产组合中进行减值测试。

youdao

A portfolio is the collection of assets that you have financial assets, tangible assets.

一个投资组合就是你拥有的资产的集合,例如金融资产，有形资产。

耶鲁公开课 - 金融市场课程节选

All told, the Schultz portfolio revision would have 11% of the Muchmores' financial assets in gold, commodities or energy plays.

FORBES: The 2005 Investment Guide

Since 1994, his vintage currencies, stocks and bond certificates have outperformed all the traditional financial assets in his portfolio, producing an average annual return of 14.28%.

FORBES: A Portfolio Manager's Top Investment Pick? Vintage Paper Financial Documents