When preparing consolidated financial statements , it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets , liabilities and contingent liabilities determined on the acquisition date 编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。
Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements , the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements 第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。
Article 3 if the enterprise has the control right over the transferee of the financial asset , it shall not only apply these standards to its financial statements , but also include the transferee into its scope of consolidated financial statements according to the accounting standards for enterprises no . 33 - consolidated financial statements 第三条企业对金融资产转入方具有控制权的，除在该企业财务报表基础上运用本准则外，还应当按照《企业会计准则第33号- -合并财务报表》的规定，将转入方纳入合并财务报表范围。
For a highly probable forecast intra - group transaction of an enterprise , if its price is denominated in a currency other than the functional currency of the subject entering into that transaction ( that is to say , its price is denominated in an overseas currency ) and if the relevant foreign exchange risk will affect consolidated financial statements , such foreign exchange risk may be designated as a hedged item in the consolidated financial statements 企业集团内部很可能发生的预期交易，按照进行此项交易的主体的记账本位币以外的货币标价（即按外币标价） ，且相关的外汇风险将影响合并利润或损失的，该外汇风险可以在合并财务报表中指定为被套期项目。
