在公允价值下计量债务安全投资，以公允价值变动在其他综合收益（可供出售）中确认的公允价值变动，在未实现的亏损立场，无需抵销信贷损失。

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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参考文献3：http：//www.xbrl.org/2003/role/exampleeref
-Publisher FASB.
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Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset.

参考1：http：//www.xbrl.org/2003/role/disclosureref
-Publisher FASB.
-Name Accounting Standards Codification
- 320
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB.
-Name Accounting Standards Codification
-topic 326.
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-Section 50
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-URI http:// sasc.fasb.org/extlink&oid=121582814 &loc=sl829228888-210455.

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