In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balancesheet, lacking constraining function.
我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。
2
Balancesheet is a financial report form that reflects the total sum, formation and relation of the assets, debts, the owners' rights and interests of an enterprise on a certain date.
资产负债表是反映企业在某一特定日期资产、负债及所有者权益的总量、构成及相互关系的财务报表。
3
This is done so that the balancesheet reflects the substance of transactions rather than their legal form.