At the same time, it shall recognize the liability formed by its continuous involvement according to the aggregate option exercise price and the time value.
同时，按照该期权的行权价格与时间价值之和，确认继续涉入形成的负债。
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.
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。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
自国际会计准则第37号发布后，遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
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