The merger has been effected by way of a universal succession in all assets and liabilities of company y and of the partnership by the merged company , cd 合并是通过概括继承方式生效， y公司及合业务的全部资产及负债均由合并公司cd承继。
The merger has been effected by way of a universal succession in all assets and liabilities of company y and of the partnership by the merged company , cd 合并是通过概括继承方式生效， y公司及合业务的全部资产及负债均由合并公司cd承继。
In fact , we have been marking both the financial assets and liabilities of the exchange fund to market since 1994 , long before the new accounting standards came into effect 其实我们早于1994年新会计准则尚未生效时，便已开始按市价计算外汇基金的金融资产及负债的价值。
Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into hong kong dollars at exchange rates ruling at the balance sheet date 于结算日以外币为单位的货币资产及负债，按结算日汇率折算为港币。年内的外币交易按交易日的汇率折算为港币。
