Paragraph 1 of Article 13 deals only with gains which a resident of a Contracting State derives from the alienation of immovable property situated in the other Contracting State.
如果A国企业位于B国的常设单位的资产负债表列有以B国货币表示的债权和债务，在偿还时该常设单位的帐簿不显示任何损益。