The financial asset shall not be used to offset the relevant financial liabilities it has recognized.
2
借款人或担保人的任何金融负债到期未付或在任何原始适用宽限期内未予支付。
Any Financial Indebtedness of the Borrower or the Guarantor is not paid when due nor within any originally applicable grace period.
3
在随后的会计期间,企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.