amortized
2.Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement.
3.All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.
4.Article 7 Where there is any discount or premium, the amount of discounts or premiums that shall be amortized during each accounting period shall be determined by the real interest rate method, and an adjustment shall be made to the amount of interests in each period.
5.According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive; Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
6.Article 24 If a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the Article 21 (2) of these Standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period.
7.With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re-pricing period ends, be amortized based on the effective interest rate re-calculated on the adjustment date.
8.Article 18 If an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer.
