The convention does not require an inter-firm consistency in accounting procedures. 一貫性慣例對公司間的會計處理並未做出要求。
Notice that, to make this accounting treatment, China Ping An's net assets per share and cash flow would remain unaffected. 公告指出,做出此項會計處理后,中國平安的每股凈資產和現金流均不受影響。