the difference between the amount of the amortized cost of the transferred financial asset on the maturity date of the option and the amount of the initially recognized liability formed by continuous involvement shall be amortized through the actual interest rate method and recorded into the profits and losses of the current period in the meanwhile an adjustment shall be made to the book value of the liability formed by its continuous involvement

转让金融资产在期权到期日的摊销成本金额与连续涉及形成的初始确认负债金额的差额，采用实际利率法摊销，计入当期损益，同时对其持续涉及形成的负债的账面价值进行调整

以上为机器翻译结果，长、整句建议使用 人工翻译 。