Financial Accounting: How To Deal With Transactional Financial Assets?

In order to calculate the acquisition of transaction financial assets, to collect cash dividends or interest, disposal and other businesses, enterprises should set up "trading financial assets", "fair value change profit and loss", "investment income" and other subjects.

When obtaining a trading financial asset, it shall be credited to the "transaction financial asset cost" subject to the fair value of the acquisition of the financial asset as its initial confirmation amount. The price paid in the acquisition of transactional financial assets includes cash dividends that have been declared but not yet issued or interest on bonds that have not been received at the time of interest payment, shall be separately recognized as receivable items, and shall be credited to the "dividends receivable" or "interest receivable" subjects.

Obtain Transactional financial assets The related transaction costs incurred shall be included in the investment income at the time of occurrence. Transaction costs refer to new external charges that can be directly attributable to purchase, issuance or disposal of financial instruments, including fees and commissions and other necessary expenses paid to agencies, consulting firms and securities dealers.

During the period of holding a trading financial asset, the interest paid on the dividends declared by the invested entity or the interest rate calculated by the enterprise on the balance sheet date by the installment interest payment and the coupon rate of one bond repayment shall be recognized as the receivable items, and shall be credited to the "receivable dividends" or "interest receivable" subjects, and shall be included in the current investment income.

On balance sheet date, trading financial assets should be measured at fair value, and the difference between fair value and book balance should be included in current profits and losses. An enterprise shall, on the balance sheet date, debit or credit the "fair value change of trading financial assets" subject to the difference between the fair value of trading financial assets and its book balance, and credited or debit the "fair value change profit and loss" subject.

When trading financial assets are sold, they should financial assets The difference between the fair value of the sale and its initial account is recognized as the investment income, while the profit and loss of the fair value change is adjusted.

The enterprise shall borrow "the amount actually received". bank deposit According to the book balance of the financial assets, credit transactions are credited to the subject of "trading financial assets". At the same time, the fair value change that was originally included in the financial asset should be transferred out, debit or credit the "fair value change profit and loss" subject, and credit or debit "investment income" subject.