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【多选题】
金融资产的摊余成本是指该金融资产的初始确认金额经下列（ ）调整后的结果。A.
扣除已收回的本金
B.
减去采用实际利率法将该初始确认金额大于到期日金额之间的差额进行摊销形成的累计摊销额
C.
扣除已发生的减值损失
D.
加上采用实际利率法将该初始确认金额小于到期日金额之间的差额进行摊销形成的累计摊销额
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