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4。The IASB's amendment to IAS 39 Financial Instruments: Recognition and Measurement – The Fair Value Option, issued in June 2005, will allow entities to designate financial assets and liabilities at fair value through profit or loss if an accounting mismatch is eliminated or significantly reduced, a group of financial assets and/or liabilities is managed and evaluated on a fair value basis by the Group's key management personnel or, in certain circumstances, the financial instrument contains嵌入式衍生物。对从2006年1月1日或之后开始或之后开始的时期必须进行修正，并鼓励提前采用。如果从2005年9月1日之前开始采用该期限，则必须在2005年9月1日之前订立名称。
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