First look at the listed company, which classifies the investment assets it invests into the following categories;

If it is classified as transactional financial assets, then It will directly affect the profit in its financial report, and it will increase the profit; if it is an available-for-sale financial asset or a held-to-maturity investment, it will not, but it will affect the capital reserve item, thus increasing the net profit per share. assets.

1. Trading financial assets, mostly stocks, bonds and funds purchased from the secondary market for the purpose of earning price differences, are measured at fair value, and changes in public value are included in the profit and loss statement. Accounts such as "net profit and loss from changes in fair value" directly affect the current profit and loss, and are converted into investment income after sale;

2. Available-for-sale financial assets, including stock reform restricted shares and IPO restricted shares, are measured at fair value , changes in fair value are included in the "Capital Reserve - Changes in Fair Value Available for Sale" item on the balance sheet, and are included in investment income after sale; 3. Held-to-maturity investments, mostly bond investments, etc.