将收取金融资产现金流量的权利转移给另一方；
The enterprise transfers the right to receive the cash flow of the financial asset to another party;
继续涉入所转移金融资产的程度，是指该金融资产价值变动使企业面临的风险水平。
The term "continuous involvement in the transferred financial asset" shall refer to the risk level that the enterprise faces resulting from the change of the value of the financial asset.
未放弃对该金融资产控制的，应当按照其继续涉入所转移金融资产的程度确认有关金融资产，并相应确认有关负债。
If it does not waive its control over the financial asset, it shall, within the extent of its continuous involvement in the transferred financial asset and recognize the relevant liability.
继续涉入所转移金融资产的程度，是指该金融资产价值变动使企业面临的风险水平。
The term "continuous involvement in the transferred financial asset" refers to the risk level that the enterprise faces due to the change of the value of the financial asset.
所转移金融资产的账面价值；
第十条企业在判断是否已放弃对所转移金融资产的控制时，应当注重转入方出售该金融资产的实际能力。
Article 10 to judge whether an enterprise has waived its control over the transferred financial asset, the enterprise shall lay emphasis on the transferee's actual ability to sell the financial asset.
第十条企业在判断是否已放弃对所转移金融资产的控制时，应当注重转入方出售该金融资产的实际能力。
Article 10 to judge whether an enterprise has waived its control over the transferred financial asset, the enterprise shall lay emphasis on the transferee's actual ability to sell the financial asset.
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