1、any risks that give rise to…中的risks，是指前面risks and rewards of ownership中的一部分risks，还是因下面举例中transferred asset这一行为会导致、产生另一履约义务的可能性？ 

2、其后紧跟的a separate performance obligation，是由该any risks所导致、引起的新履约义务，还是原有履约义务（比如下面举例中的维修义务）因该any risks而变成要立即履行（需要提供、实施具体的维修服务）？ 

补充下背景：这是国际会计准则的收入准则中的一段话，讲的是商品所有权上几乎所有风险和报酬的转移，很可能意味着商品控制权的转移。该段中最后举例中，may have transferred control是举例的结论，即认为只要交付了商品，则很可能就转移了商品控制权。按照这个结论，则前面论述的exclude部分，意思应该是：在 评估商品所有权上的风险和报酬（是否已经转移）时，不考虑与提供维修服务这一义务有关的风险（本就因合同中含有维修义务而存在）；而不是：不考虑交付商品这一行为会导致合同原已约定的维修义务变得更为迫切、更可能需要实际履行的风险（新增风险）。 

The customer has the significant risks and rewards of ownership of the asset—the transfer of the significant risks and rewards of ownership of an asset to the customer may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. However, when evaluating the risks and rewards of ownership of a promised asset, an entity shall exclude any risks that give rise to a separate performance obligation in addition to the performance obligation to transfer the asset. For example, an entity may have transferred control of an asset to a customer but not yet satisfied an additional performance obligation to provide maintenance services related to the transferred asset.