A lessor shall include the assets subject to operating leases in relevant items of its balance sheets in light of the nature of the asset.
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第二十五條出租人應當按資產(chǎn)的性質(zhì),將用作經(jīng)營(yíng)租賃的資產(chǎn)包括在資產(chǎn)負債表中的相關(guān)項目?jì)取?/strong>
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