1. Equity: Equity is a non-standard asset. If the customer owns a certain amount of equity and can manage and control the equity, then the equity can be regarded as a financial instrument and treated according to Market value or fair value is measured and included in the balance sheet.

2. Private equity funds: Private equity funds are also a non-standard asset, but they can be measured at fair value through corresponding evaluation methods, such as the income method, market method or cost method. This allows clients to include investment gains or losses in private equity funds on their income statement.