Transactional financial assets are the main body of assets. Current assets belonging to the enterprise. Transactional financial assets refer to bond investment, stock investment and fund investment held by enterprises for sale in the near future.

Transactional financial assets have the following characteristics:

1. The purpose of enterprise holding is short-term, that is, it is determined at the time of initial confirmation that its holding purpose is for short-term profit. Generally speaking, the short term here should not exceed one year (including one year);

2. The asset has an active market, and its fair value can be obtained through the active market;

3. During the holding period of trading financial assets, no asset impairment loss shall be accrued.

The content of this article comes from People's Republic of China (PRC) Financial Code: Application Edition by China Law Publishing House.