Extended data (1) mainly aims at selling or repurchasing the financial assets in the near future. For example, the purchased stocks to be held in the short term can be used as trading financial assets.
(2) It is a part of the identifiable financial instrument portfolio under centralized management, and there is objective evidence that the enterprise recently managed the portfolio through short-term profit. If a fund company purchases a batch of stocks for the purpose of making short-term profits, the portfolio stocks shall be regarded as trading financial assets.
(3) It is a derivative instrument. In other words, under normal circumstances, the purchased derivatives such as futures should be used as trading financial assets, because the purpose of derivatives is trading. However, derivatives designated as effective hedging instruments, derivatives belonging to financial guarantee contracts and derivatives linked to equity instruments that are not quoted in an active market and whose fair value cannot be reliably measured and must be settled by delivering equity instruments are excluded, because they cannot be traded at any time.
References:
Baidu encyclopedia-transactional financial assets