Financial assets are the symmetry of physical assets, which refers to assets owned by units or individuals in the form of value. Claiming that physical assets are an intangible right.
It is the general name of all financial instruments that can be traded in the organized financial market and have realistic prices and future valuations. The biggest feature of financial assets is that they can provide their owners with immediate or long-term monetary income streams in market transactions.
Extended data
Trading financial assets Financial assets that meet one of the following conditions shall be classified as trading financial assets:
1. The main purpose of obtaining this financial asset is to sell it in a short time.
2. Being a part of the identifiable financial instrument portfolio under centralized management, there is objective evidence that the enterprise manages the portfolio through short-term profit.
3. It is a derivative tool. Mainly refers to options and futures. However, derivatives designated as effective hedging instruments, derivatives belonging to financial guarantee contracts, 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 the equity instruments are excluded.
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