介绍性文本1.引文，生效日期和生效日期2.对《贷款关系及衍生合约（会计实务变更）规例》20043的修订。在《规例》第3条（须提交订明的借项及贷项）中。4.在《规例》第3A条（须提交订明的借项及贷项）中。5.在《规例》第3B条（须提交订明的借项及贷项，与《规例》第6条有关）3C（第（1）款至第（8）款中第4条（规定的借方和贷方）中未纳入第7条的规定的借方和贷方。省略第5条（在确定公司利润时确认的金额。签字解释性说明

Introductory Text1.Citation, commencement and effect2.Amendments to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 20043.In regulation 3 (prescribed debits and credits to be brought.4.In regulation 3A (prescribed debits and credits brought into account.5.In regulation 3B (prescribed debits and credits in relation to.6.In regulation 3C (prescribed debits and credits not brought into.7.In regulation 4 (prescribed debits and credits), in paragraph (1)—.8.Omit regulation 5 (amounts recognised in determining a company’s profit.SignatureExplanatory Note