求翻译：可供出售金融资产的公允价值发生非暂时性下跌时，即使该金融资产没有终止确认，原直接计入资本公积的因公允价值下降形成的累计损失，予以转出，计入当期损益。是什么意思？

The fair value of available for sale financial assets other than temporary decline in the financial assets are not derecognised, originally recorded in the cumulative loss due to the decline in fair value of the capital reserve to be transferred through profit or loss.

For sale of financial assets in fair value is other-than-temporary decline, even though the financial assets that are not terminated, which was directly into the capital of the decline in fair value of the accumulated losses, to go out to the profit or loss for the year.

May supply the sell finance property the fair and just value to occur when the non-temporariness falls, even if this financial property had not terminated the confirmation, originally directly includes the accumulation loss which because the capital surplus the fair and just value drops forms, exits

The fair value of available-for-sale financial assets when there is a decline in non-temporary, even if the financial asset derecognition, the original directly to capital reserve formation of the decline in the fair value of the cumulative loss, be out, accounted for in the profit or loss for the c

正在翻译，请等待...