What are the types of short term financial assets .

Financial assets are symmetrical physical assets and assets that exist in the form of value. The financial assets of the enterprise include: transactional financial assets, loans and receivables, which are available as ** financial assets.

and holding maturity investments. Personal financial assets include: personal deposits, bonds, collective wealth management, and bank wealth management products.

Third-party deposit deposits, insurance, **, trusts, etc.

A company's short-term financial assets include trading financial assets, loans and receivables, available** financial assets, and held-to-maturity investments. Personal short-term financial assets include personal deposits, bonds, collective wealth management, bank wealth management products, third-party deposit deposits, insurance, trusts, etc.

Financial assets refer to all certificates that represent future income or legal claims on assets, also known as financial instruments or **. It refers to the assets in the form of value owned by an entity or individual. It is a right to claim physical assets.

A financial asset is a general term for all financial instruments that can be traded on an organized financial market and have an actual** and future valuation. The most important feature of financial assets is that they can provide their owners with current or far-reaching currency income streams in market transactions. Financial assets include all financial instruments provided to the financial markets.

However, physical assets and financial assets can only be called assets if they are the subject of the holder's investment. If we look at the cash issued by the central bank and the ** and bonds issued by enterprises separately, it cannot be said that they are financial assets, because for the central bank and the enterprises that issue them, cash, ** and bonds are financial assets. Liability.

Therefore, cash, deposits, certificates, bonds, etc., cannot simply be called financial assets, but should be called financial instruments.

A financial instrument is a financial asset of its holder. For example, the holder of commercial paper indicates that he is entitled to a currency equal to the value of the commodity; Holders of shares have the right to claim dividends corresponding to the share of invested capital; A bondholder is a creditor who has a certain amount of debt. Financial instruments are divided into ownership documents and debt documents.

**It is a certificate of ownership, and the bills, bonds and certificates of deposit are all documents of creditor's rights. But usually, these financial instruments are sometimes referred to as financial assets.

Financial assets usually refer to the assets formed by cash in hand, bank deposits, other monetary funds (such as foreign exchange deposits, cashier's check deposits, bank bill deposits, credit card deposits, letter of credit deposits, investment deposits, etc.), accounts receivable, notes receivable, loans, other receivables, equity investments, debt investments and derivative financial instruments. Financial assets at fair value through profit or loss: their initial value is measured at fair value, and transaction costs are included in profit or loss.

Subsequent measurements are based on fair value, and changes in fair value are included in profit or loss for the current period.

ABCD is both, and the other is a ** asset.

Financial assets include cash in hand, bank deposits, other monetary funds, accounts receivable, notes receivable, loans, other receivables, equity investments, debt investments and assets formed by derivative financial instruments. Huatai**'s one-stop wealth management platform - "Fortune Pass" provides a wealth of financial investment knowledge, welcome to learn. Huatai**, intimate housekeeper, everything you want is here, click below** to join us.

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The first division of the three types of assets depends on the characteristics of the cash flow of the contract, whether it requires principal + interest, or earns the difference between buying and selling; The second depends on the business model of management, whether it is ready to hold maturity or ready to **. Financial assets measured at amortized cost. The purpose of holding is to collect interest on the principal amount, recover the principal at maturity, do not involve trading in the middle, and are valued at cost, and the interest is included in the profit or loss for the current period, without considering the change in fair value.

The general purchase of bonds falls into this category.

2. Financial assets measured at fair value through other comprehensive income.

The difference between this type and the previous category is that it may be ** in the middle, so it needs to be measured at fair value, but the uncertainty of the transaction leads to the change in fair value will not be included in the current profit or loss, but included in other comprehensive income, which will not affect the income statement data.

It generally includes other debt investments and other equity instrument investments.

3. Financial assets measured at fair value through profit or loss.

The purpose of holding assets is to wait until the first to earn income, so the change in fair value is directly included in the current profit or loss, affecting the income statement.

It is generally a trading financial asset. Extended Resources:

Once the classification of financial assets is confirmed, it cannot be changed at will.

1.Financial assets are the symmetry of physical assets, which refers to the assets owned by units or individuals in the form of value. A financial asset is an intangible right to claim a physical asset.

It is a general term for all financial instruments that can be traded on organized financial markets and have a realistic** and future valuation. The most important feature of financial assets is the ability to provide their owners with a flow of money income in the market at the spot or forward.

2.Financial assets include all financial instruments that are made available to the financial markets. However, whether it is a physical asset or a financial asset, it can only be called an asset if it is the investment object of the holder.

If we examine the cash issued by the bank and the bonds issued by the enterprises in isolation, it cannot be said that they are financial assets, because for the banks and enterprises that issue them, the cash and bonds are a liability. Therefore, cash, deposits, certificates, bonds, etc. cannot simply be called financial assets, but should be called financial instruments. A financial instrument is a financial asset to its holder.

For example, a holder of commercial paper indicates that he has the right to claim a currency equal to the value of the commodity; Those who hold ** indicate that they have the right to claim dividends corresponding to the share of invested capital; If you hold a bond, you have a certain amount of debt claim. Financial instruments are divided into certificates of title and certificates of debenture. **It is a certificate of ownership, and bills, bonds, and deposit certificates are all credit certificates.

But traditionally, these financial instruments are sometimes referred to as financial assets.

3.Financial assets usually refer to the assets formed by the company's cash in hand, bank deposits, other monetary funds (such as foreign deposits, foreign exchange deposits, cashier's check deposits, bank draft deposits, credit card deposits, letter of credit margin deposits, investment deposits, etc.), accounts receivable, loans, other receivables, equity investments, debt investments and derivative financial instruments.

Financial assets are symmetrical physical assets and assets that exist in the form of value. A company's financial assets include: transactional financial assets, loans and receivables, financial assets available for **, and investments held at maturity.

Personal financial assets include: personal deposits, bonds, collective wealth management, bank wealth management products, third-party deposit margins, insurance, trusts, etc.

Financial assets usually refer to the assets formed by the company's cash in hand, bank deposits, other monetary funds (such as foreign exchange deposits, cashier's check deposits, bank draft deposits, credit card deposits, letter of credit margin deposits, investment deposits, etc.), accounts receivable, loans, other receivables, equity investments, debt investments and derivative financial instruments.

1. Classification of financial assets.

According to Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, an enterprise should divide the acquired financial assets into the following categories at the time of initial recognition based on its own business characteristics and risk management requirements: financial assets measured at fair value through profit or loss; Held-to-maturity investments; loans and receivables; financial assets available for **;

1) Financial assets measured at fair value through profit or loss.

Financial assets measured at fair value through profit or loss can be further divided into trading financial assets and financial assets directly designated as measured at fair value through profit or loss.

Financial assets held for trading purposes are financial assets acquired primarily to profit from short-term fluctuations in the broker's margin. "Holding for the purpose of trading" reflects the intention of the management of the enterprise to hold the financial asset. If a financial asset is acquired primarily for the purpose of near-term** or repurchase, or if it is part of a portfolio of identifiable financial instruments that is centrally managed, and there is objective evidence that the portfolio has recently been managed by short-term profits, the financial asset should be classified as a financial asset measured at fair value through profit or loss.

2) Held-to-maturity investments.

Held-to-maturity investment refers to non-derivative financial assets with a fixed maturity date, a fixed amount or a determinable amount, and the enterprise has a clear intention and ability to hold it to maturity. If the management of an enterprise decides to hold a financial asset to maturity, it cannot change its "original intention" at will before the maturity of the financial asset. In other words, the investor's intention should be clear when he or she obtains the investment, and it will be held until maturity unless it is also an independent event that is beyond the control of some enterprises, is not expected to be reborn, and is difficult to reasonably calculate.

c) Loans and receivables.

Loans and receivables refer to non-derivative financial assets that do not have a fixed amount or can be determined in an active market. Loans and receivables generally refer to a class of financial assets, mainly loans and other claims issued by financial enterprises, but not limited to loans and other claims issued by financial enterprises. Cash and bank deposits held by non-financial enterprises, receivables arising from the sale of goods or provision of services, and claims of other enterprises held by enterprises can be classified into this category as long as they meet the definition of loans and receivables.

4) Available financial assets.

Available financial assets refer to non-derivative financial assets that are designated as available at the time of initial recognition, as well as financial assets that are not classified into the following types of assets: 1. Loans and receivables; 2. Hold to maturity investment; 3. Financial assets measured at fair value through profit or loss.

Corporate financial assets mainly include: cash in hand, bank deposits, accounts receivable, notes receivable, other receivables, equity investment, bond investment and assets formed by derivative financial instruments.

Financial assets are generally divided into the following types:

1. Financial assets measured at amortized cost.

2. Financial assets measured at fair value through other comprehensive income.

3. Financial assets measured at fair value through profit or loss. (including direct designation).

Types of financial assets. Specifically, it is divided into: 1.

:* represents the ownership of the company, and owning it is equivalent to holding a part of the company's property and interests. Trading on the market, the stock price will fluctuate with changes in the company's performance, market conditions, and other factors.

2.Bonds: Bonds represent a type of debt that the debtor promises to creditors to pay interest and repay the principal. Ordinary investors can invest in the form of purchasing treasury bonds, corporate bonds, convertible bonds, etc. Bonds usually have a fixed interest rate and a maturity.

3.Currency market instruments: Money market instruments are some short-term debts, bills and other financial products, such as commercial papers, short-term bank deposit certificates, etc. These tools are usually used for short-term cash flow in trouser shops, with relatively low returns and low risks.