The decrease in foreign currency assets was mainly due to a decrease in certificates of indebtedness and sales of foreign currencies for hong kong dollars , which were partly offset by exchange gains on foreign currency investments and income from foreign currency assets 外币资产减少，主要是因为负债证明书减少及出售外币以换取港元，但有关减幅因外币投资的汇兑收益及来自外币资产的收入而被部分抵销。
The decrease in foreign currency assets was mainly due to a decrease in certificates of indebtedness and sales of foreign currencies for hong kong dollars , which were partly offset by exchange gains on foreign currency investments and income from foreign currency assets 外币资产减少，主要是因为负债证明书减少及出售外币以换取港元，但有关减幅因外币投资的汇兑收益及来自外币资产的收入而被部分抵销。
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。
The decrease in foreign currency assets was mainly due to sales of foreign currencies for hong kong dollars and a decrease in securities purchased but settled in the following month . these decreases were partly offset by an increase in certificates of indebtedness and exchange gains on foreign currency investments 外币资产减少，主要是因为出售外币以换取港元及已购入但在下月才结算的证券减少，不过有关减幅因负债证明书增加及外币投资的汇兑收益而被部分抵销。
The decrease in foreign currency assets was mainly due to sales of foreign currencies for hong kong dollars and a decrease in securities purchased but settled in the following month . these decreases were partly offset by an increase in certificates of indebtedness and exchange gains on foreign currency investments 外币资产减少，主要是因为出售外币以换取港元及已购入但在下月才结算的证券减少，不过有关减幅因负债证明书增加及外币投资的汇兑收益而被部分抵销。
