The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.

交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。

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On the changing chain, corporate asset is non-trading asset, but financial assets like stocks and their derivatives belong to financial asset which is a tradable asset .

在资产链中，公司资产是非交易性资产，而股票等形式的资本资产及其衍生资产都属于金融资产，是一种可交易性的资产。

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Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way.

在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。

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But the Financial Times reported that financial stocks are trading above the book value (assets, including cash, minus liabilities) of the companies for the first time since July.

FORBES: Connect

We consider the trading assets for banks as the fair value of their financial instruments, which they use for trading purposes.

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Trading assets for equities is highly dependent on the performance of the financial services sector, and capital markets in particular.

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