Hello, trading financial assets refer to financial assets measured at fair value and whose changes are included in current profits and losses. At the same time, it also refers to the recently sold financial assets held by enterprises, including stocks, bonds and funds purchased by enterprises from the secondary market to earn the difference.
The recognition conditions of transactional financial assets are:
The purpose of obtaining financial assets is to sell or buy back in the near future;
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 profits;
It belongs to financial derivatives. Derivatives designated as effective hedging instruments by enterprises are not recognized as trading financial assets.
Its characteristics are as follows:
1. The holding purpose of an enterprise is short-term, that is, it is determined at the time of initial recognition that its holding purpose is short-term profit. Generally speaking, the short term here should not exceed one year (including one year);
2. The asset exists in an active market, and its fair value can be obtained through the active market.
3. No impairment loss is accrued for trading financial assets during the holding period.
Definition of transactional financial assets:
According to the Accounting Standards for Recognition and Measurement of Financial Instruments, financial assets or financial liabilities that meet one of the following conditions are classified as trading financial assets or financial liabilities:
(1) The purpose of obtaining financial assets is mainly to sell or buy back in the near future. For example, buying short-term stocks 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 profits. If a fund company buys a group of stocks for short-term profit, its portfolio stocks are regarded as trading financial assets.
(3) It is a derivative instrument. That is to say, in general, the purchased derivatives such as futures should be regarded as transactional financial assets, because the purpose of derivatives is trading. However, except for derivatives designated as effective hedging instruments, derivatives belonging to financial guarantee contracts and derivatives linked to equity instruments investment, which are not quoted in an active market, whose fair value cannot be reliably measured and must be settled through equity instruments, they cannot be traded at any time.
Trading financial liabilities include stocks, bonds, funds, etc. Transactional financial assets or financial liabilities mainly refer to financial assets recently held by enterprises for sale or financial liabilities recently undertaken for repurchase. 1. Stock is a part of the ownership of a joint-stock company, and it is also a certificate of ownership issued by the joint-stock company to raise funds ...? Click to enter the detailed page.
Financial assets are the symmetry of physical assets and exist in the form of value. The financial assets of an enterprise include: transactional financial assets, loans and receivables, available-for-sale financial assets and held mature investments. Personal financial assets include: personal deposits, stocks, bonds, funds, securities pool financing, bank financing products, third-party depository deposits, insurance, gold, trusts, etc.