Some additional issues that it may be desirable to include in the Guide are noted within square brackets (for example, under Treatment of contracts references are made to set-off and financial contracts and netting which are yet to be completed).
也许可列入指南的某些补充问题在方括号内注明（例如，在合同处理项下提及了尚未完成的抵消和财务合同及互抵）。