The handling fee for trading financial assets is included in the investment income account. The relevant transaction costs incurred in order to obtain trading financial assets shall be included in the investment income when incurred. Transaction costs refer to the additional external costs directly attributable to the purchase, issuance or disposal of financial instruments, including fees and commissions paid to intermediaries, consulting companies, commercial securities and other necessary expenses.

Transactional financial assets mainly refer to financial assets held by enterprises for sale in the near future, such as stocks and bonds purchased by enterprises from the secondary market to earn the difference. In order to account for the acquisition of trading financial assets, collection of cash dividends or interest, disposal and other businesses, enterprises should set up trading financial assets, gains and losses from changes in fair value, investment income and other subjects.

What are the characteristics of transactional financial assets?

The characteristic of trading financial assets is that the holding purpose is short-term, and it is determined at the initial recognition that the holding purpose is for short-term profit, in which the short-term is generally not more than one year (including one year); The asset has market activities, and its fair value can be obtained through the market; Trading financial assets are not subject to asset impairment losses during the holding period, and assets can be preserved to a certain extent during the holding period.