Just write the reasons for the change of financial assets in the summary table of transactional financial assets. Transactional financial assets refer to debt securities and equity securities that enterprises intend to make profits through active management and trading. Transactional financial assets are financial assets measured at fair value and their changes are included in current profits and losses, including stocks, bonds and funds. Enterprises buy from the secondary market and earn the difference. When an enterprise acquires a trading financial asset, it shall take the fair value of the financial asset at the time of acquisition as the initial recognition amount.