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引言 1.本公告涉及银行和类似金融机构(以下称银行)财务报表中应提供的资料。本公告鼓励提供对财务报表的说明,这种说明应涉及变现能力及风险的管理和控制等事宜。 2.本公告所称“银行”,包括有一项主要业务是在银行或类似法规的范围内以贷款或投资为目的而收取存款和借款的所有金融机构。不论这类企业的名称中有无“银行”字样,本公告均适用于这类企业。
Introduction 1. This announcement covers information that should be provided in the financial statements of banks and similar financial institutions (hereinafter referred to as banks). This announcement encourages the provision of explanations of the financial statements, which should deal with the management and control of liquidity and risk. 2. The term “bank” as used in this announcement includes all financial institutions whose principal business is to collect deposits and borrow money for the purpose of loans or investments within the scope of banks or similar regulations. Regardless of whether or not such companies have the word “bank” in their names, this announcement applies to such enterprises.