كما تم تعديله ليوضح بأن الاستثناء ا

كما تم تعديله ليوضح بأن الاستثناء المتعلق بالمحفظة يمكن أن يطبق على العقود المذكورة في نطاق معيار المحاسبة الدولي رقم (39) والمعيار الدولي الخاص بالتقارير المالية رقم (9) بصرف النظر عما إذا كانت تفي بشروط تعريف الموجودات أو المطلوبات المالية التي نص عليها معيار المحاسبة الدولي رقم (32).

Results (English) 1:

It has been modified to clarify that the exception regarding the portfolio could be applied to contracts mentioned in the scope of IAS (39) and international financial reporting standard (9) irrespective of whether they meet the requirements of the definition of financial assets or liabilities stipulated by IAS (32).

Results (English) 2:

It has also been amended to clarify that the exception relating to the portfolio can be applied to the contracts mentioned in the scope of IAS 39 Financial Reporting No. international standard (9) regardless of whether they meet the terms of a financial asset or liability stipulated by the International Accounting Standard definition No. (32).

Results (English) 3:

And it shows that the exception regarding in the purse can be applied to such contracts within the scope of international accounting standard (39) and the international standard financial reports (9) regardless of whether they meet the requirements of the definition of assets or financial liabilities stipulated by international accounting standard (32).