介绍性文本1.引文，开始和生效2.解释3.负债或资产对冲股份产生的汇兑损益C.条件1条件2条件34.衍生工具合同对冲股份产生的汇兑损益等条件1条件2条件35.条例3和4:补充规则1规则2规则36.公允价值规则损益7.货币合同衍生工具合同产生的公允价值损益8.商品合同或债务合同衍生工具合同产生的损益9.利率合同衍生工具合同产生的损益10.将公允价值损益纳入货币和商品合同帐户签名说明

Introductory Text1.Citation, commencement and effect2.Interpretation3.Exchange gains or losses arising from liabilities or assets hedging sharesetc.Condition 1Condition 2Condition 34.Exchange gains or losses arising from derivative contracts hedging shares etc.Condition 1Condition 2Condition 35.Regulations 3 and 4: supplementaryRule 1Rule 2Rule 36.Rules about fair value profits and losses7.Fair value profits or losses arising from derivative contracts which are currency contracts8.Profits or losses arising from derivative contracts which are commodity contracts or debt contracts9.Profits or losses arising from derivative contracts which are interest rate contracts10.Bringing fair value profits or losses into account on currency and commodity contractsSignatureExplanatory Note