The difference between the acquisition cost of the borrower's registered trading financial assets and the book balance of the fair value on the balance sheet date. The difference between the lender's fair value and the book balance on the balance sheet date, and the cost carried forward when the enterprise sells the trading financial assets. Enterprises should set up detailed accounts such as "cost" and "changes in fair value" according to the categories and varieties of transactional financial assets for accounting.

Definition of transactional financial assets;

According to the Accounting Standards for Recognition and Measurement of Financial Instruments, financial assets or financial liabilities shall be classified as trading financial assets or financial liabilities if they meet one of the following conditions:

(1) The main purpose of obtaining this financial asset is to sell or repurchase it 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.