Transactional financial assets refer to financial assets measured at fair value 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.
Loans and receivables refer to non-derivative financial assets that are not quoted in an active market (not measured at fair value) and have a fixed or determinable recovery amount.
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