1. Changes in fair value belong to the category of profit and loss, which refers to the gains or losses that should be included in the current profit and loss due to changes in fair value of various assets such as investment real estate, debt restructuring, non-monetary exchange and transactional financial assets.

2. Fair value: In finance, it refers to the fair trade value of commodities and goods in an open and active market, which is accepted by both buyers and sellers. Sometimes it is not necessarily the real intrinsic value of goods, but related to market demand. For example, the stock and futures markets are obviously traded.