Available-for-sale financial assets will not be actively managed like transactional financial assets. If an enterprise intends to sell available-for-sale financial assets within one year or more in a business cycle, then these available-for-sale financial assets should be classified as short-term investments.
The interest or cash dividend obtained during the holding period of the extended information available-for-sale financial assets shall be included in the investment income. On the balance sheet date, available-for-sale financial assets shall be measured at fair value, and changes in fair value shall be included in other comprehensive income.
Impairment losses of available-for-sale financial assets are included in current profits and losses; If the available-for-sale financial assets are monetary financial assets in foreign currencies, the exchange differences arising therefrom shall also be included in the current profits and losses.
Interest on available-for-sale financial assets calculated by the effective interest rate method is included in the current profit and loss; Cash dividends invested in negotiable equity instruments shall be included in the current profits and losses when the investee announces the payment of dividends.
Baidu Encyclopedia-Available for sale financial assets