For example, assume an entity has a number of similar financial liabilities that sum to CU100 [1] and a number of similar financial assets that sum to CU50 but are measured on a different basis.
Näiteks oletagem, et ettevõttel on mitmeid sarnaseid finantskohustisi, mille summa on 100 VÜ [1] ja mitmeid sarnaseid finantsvarasid, mille summa on 50 VÜ, kuid mida mõõdetakse erineval alusel.