Transactional financial assets refer to financial assets held by enterprises for sale in the near future. Under normal circumstances, stocks, bonds and funds purchased from the secondary market for the purpose of earning the price difference should be classified as trading financial assets, so long-term equity investment will not be classified as trading financial assets and financial assets directly designated as fair value and whose changes are included in the current profits and losses. And once it is confirmed as a trading financial asset and directly designated as a financial asset measured at fair value and its changes are included in the current profit and loss, it may not be converted into other types of financial assets for accounting.

Transactional financial assets is a newly added subject in 2007, which mainly adapts to the stocks, bonds and funds traded in the current market. Instead of the original short-term investment, there are similarities but differences.

Transactional financial assets are independent accounting subjects and belong to asset subjects.