The convention does not require an inter-firm consistency in accounting procedures. 一贯性惯例对公司间的会计处理并未做出要求。
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，做出此项会计处理后，中国平安的每股净资产和现金流均不受影响。
