Transactional financial assets are debited when they increase in value, and credited when they decrease in value and are sold.

When the fair value of trading financial assets is lower than the book balance.

Debit: gains and losses from changes in fair value

Loans: Trading Financial Assets-Changes in Fair Value

When the fair value of trading financial assets is higher than the book balance.

Debit: Trading financial assets-changes in fair value

Credit: gains and losses from changes in fair value

This also corresponds to the first paragraph.

For investment income, such as sales,

Debit: bank deposit

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Loans: transactional financial assets

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Borrowing difference is recorded in investment income. When borrowing > lending investment income means making money from the lender, and vice versa.