وفي الحالات التي لم يتم فيها نقل او

وفي الحالات التي لم يتم فيها نقل او الابقاء على جميع المخاطر و المنافع المصاحبة لملكية الأصل بشكل جوهري، يتم الغاء الاعتراف فقط في حالة تخلي المجموعة عن السيطرة على الأصل. يقوم البنك بتسجيل الموجودات أو المطلوبات بشكل منفصل في حالة الحصول على الحقوق أوالاحتفاظ بالالتزامات الناتجة عن هذه العمليات.

Results (English) 1:

In cases where no transfer or retain all the risks and benefits associated with ownership of original crucially, only recognition is cancelled if the Group gave up control of the asset. The bank assets or liabilities are recorded separately in case you get awalahatvaz rights obligations resulting from these operations.

Results (English) 2:

In cases in which no transfer or hold on to all of the risks and benefits associated with ownership of the asset substantially, recognition will be canceled only in the case of abandonment group for control of the asset. The Bank as assets or liabilities separately in the case of obtaining Owalahtvaz rights arising from these operations obligations.

Results (English) 3:

In the cases that have not been transferred or retained substantially all the risks and benefits associated with ownership of origin and recognition be cancelled only in case of clear group on the control of the original. The bank is the registration of assets or liabilities separately in order to Awalahtfaz rights obligations resulting from these processes.