If it retained nearly all of the risks and rewards related to the ownership of the financial asset, it shall not stop recognizing the financial asset.
保留了金融资产所有权上几乎所有的风险和报酬的，不应当终止确认该金融资产。
If it retains nearly all of the risks and rewards relating to the ownership of the financial asset, it shall not stop recognizing the financial asset.
保留了金融资产所有权上几乎所有的风险和报酬的，不应当终止确认该金融资产。
The results show that firm size, capital structure, ownership concentration, asset management and other factors affecting the listed tourism companies' financial performance.
结果表明，企业规模、资本结构、股权集中度、资产管理能力等因素为影响旅游上市公司经营业绩的主要因素；
It is also found that the ownership reward of the company mainly benefits from financial leverage. The reward rate of ownership decreased after the asset-liability ratio was improved in 2006.
我们也发现，公司的权益报酬主要来源于财务杠杆带来的好处，在2006年公司改善资产负债比后，公司的权益报酬率有所下降。
It is also found that the ownership reward of the company mainly benefits from financial leverage. The reward rate of ownership decreased after the asset-liability ratio was improved in 2006.
我们也发现，公司的权益报酬主要来源于财务杠杆带来的好处，在2006年公司改善资产负债比后，公司的权益报酬率有所下降。
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