The third type of financial assets emphasized in Accounting Standards for Business Enterprises No.22-Recognition and Measurement of Financial Instruments, including funds, stocks, bonds and other common types, are generally purchased by enterprises through the secondary market in order to obtain differential income, and changes in asset value are usually listed in the current profit and loss. Transactional financial assets are complex asset types. In February, 20021,the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, the China Banking Regulatory Commission and the China Securities Regulatory Commission jointly issued a notice, clarifying that structured deposits held by enterprises should be included in 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 financial assets is to sell or buy back or redeem them in the near future. 2. Being a part of the identifiable financial instrument portfolio under centralized management, there is objective evidence that the enterprise recently managed the portfolio through short-term profit. 3. It belongs to financial derivatives. However, derivatives designated as effective hedging instruments by enterprises belong to financial guarantee contract derivatives, except those linked to equity instrument investments that are not quoted in an active market and whose fair value cannot be reliably measured and must be settled through delivery of equity instruments.