The carrying amount of the transferred financial asset;

所转移金融资产的账面价值；

The carrying amount of the replaced part is derecognised.

对于被替换的部分，终止确认其账面价值；

The carrying amount of the portion whose recognition has stopped;

终止确认部分的账面价值；

The carrying amount of the bonds becomes the book value of the newly issued stock.

债券的维持费用成为重新发行的股票的帐面价值。

The carrying amount of other payables and accruals approximates to its fair value.

其他应付款项及应计费用的帐面值与其公平值相约。