债权投资初始计量为什么要把交易费用也计入初始确认金额呢？但是交易性金融资产却把交易费用计入 了投资收益？ 交易性金融资产初始计量为何把交易费用计入了投资收益？ 解答： 会计核算以及《企业会计准则》的规定，都要遵循一些原则。 会计核算的一般原则是进行会计核算的指导思想和衡量会计工作成败的标准。会计核算的一般原则有13 条，可分为3类一般原则、计量原则、信息质量原则。 一般原则（3个）：谨慎性原则、重要性原则、实质重于形式原则。 计量原则（4个）：权责发生制原则、配比原则、实际成本原则、划分收益性支出和资本性支出原则。 信息质量原则（6个）：真实性原则、及时性原则、相关性原则、可比性原则、一致性原则、清晰性原 则。 回到提问的问题，"债权投资"与"交易性金融资产"本身都是一项资产，二者的区分在于："债权投资"属 于长期资产，"交易性金融资产"属于流动资产。 对于企业购进资产，比如存货、固定资产等，在通常情况下发生的采购费用等都是计入资产的成本的。 但是，也有特殊情况下，是直接计入当期损益的，比如商贸企业采购商品发生的采购费用等，就允许直 接计入当期损益。 "交易性金融资产"，比如股票投资（炒股），通常情况下是快进 ...

（文章来源：每日经济新闻） 每经AI快讯，有投资者在投资者互动平台提问：贵公司交易性金融资产规模很大，其中有债务工具投 资和权益工具投资，请问具体是投资的什么？请详细列示，以便分辨贵公司的投资能力及抗风险能力， 谢谢！ 鲁泰Ａ（000726.SZ）11月28日在投资者互动平台表示，公司持有交易性金融资产中，主要包括公司持 有的保本型理财产品及私募基金投资。 ...

Group 1: Retail Intermediate Business Growth - The growth in retail intermediate business income is primarily driven by wealth management services, which remain a significant source of income for the bank [2] - The bank has focused on building a comprehensive wealth management system, enhancing product support, team support, service support, and technology support to improve overall wealth management capabilities [2] - There is an emphasis on targeted customer segmentation, enhancing service strategies, and increasing wealth product allocation to boost income from wealth management [2] Group 2: Stability of Personal Deposits - The bank has implemented a customer segmentation strategy to enhance the quality of customer management, focusing on high-end, marginal, and lost customer groups [2] - Efforts to optimize deposit product issuance mechanisms and improve service levels have led to a significant increase in personal deposits, which surpassed CNY 230 billion in the first half of the year [2] - The bank is actively integrating online and offline channels to enhance customer acquisition and retention amidst declining deposit rates [2] Group 3: Growth in Trading Financial Assets - The bank's trading financial assets grew by 7.11%, outpacing the overall asset growth rate by 5.05 percentage points [3] - This growth is attributed to the bank's capabilities as a market maker for various financial instruments and an increase in bond holdings due to expanded underwriting business [3]

Core Viewpoint - The company reported significant fluctuations in the value of its trading financial assets, primarily due to the impact of secondary market stock price changes on the underlying equity assets of venture capital projects that have either gone public or exited [1] Group 1 - The company has participated in several venture capital projects, with some companies achieving IPOs or exits, leading to changes in the fair value of its trading financial assets [1] - Over the past two years, the company has gradually exited most of its related venture capital investments, with only a few projects remaining [1] - The company is actively formulating exit plans for the remaining projects, expecting the impact of this business on its overall performance to diminish gradually [1]

Group 1 - The core viewpoint of the article is that Jinling Pharmaceutical (000919) clarified its financial asset composition and liquidity status in response to investor inquiries [1] - The company holds 1 billion in trading financial assets, primarily in structured bank deposits, and only has shares in Zijin Bank [1] - The total cash balance reported is 1.3 billion, which includes funds held by the company and its subsidiaries [1]

Core Viewpoint - The company received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, specifically focusing on the acquisition of a 60% stake in Shanghai Pu Jing Enterprise Management Center (Limited Partnership) and the related financial implications [1][2]. Group 1: Acquisition Details - The company acquired a 60% stake in Shanghai Pu Jing for a cash consideration of 90 million yuan, with the identifiable net assets of the acquired entity showing a book value of -942 million yuan and a fair value of 135 million yuan, resulting in an assessment increment of 1.076 billion yuan [1][2]. - The acquisition was driven by the need to stabilize control and management of the acquired entity due to financial difficulties faced by one of its partners, Shanghai Jing Rui Investment Co., Ltd. [2][3]. Group 2: Financial Impact - The acquisition led to an increase in the book value of intangible assets by 1.929 billion yuan, primarily due to mining rights, and an increase in investment property by 483 million yuan [1][2]. - The total assets of the acquired entity amounted to 3.032 billion yuan, with a net profit of -325.6 million yuan for the year 2024 [5][6]. Group 3: Management and Operational Strategy - Post-acquisition, the company plans to appoint a senior management team to enhance governance and operational efficiency, focusing on cost reduction and revenue enhancement through improved sales and marketing efforts [6][7]. - The company aims to leverage its experience in mining rights management to mitigate potential impairment risks associated with the acquired assets [1][3]. Group 4: Asset Valuation and Assessment - The identifiable assets and liabilities of the acquired company were assessed using various valuation methods, including the discounted cash flow method for mining rights, which were valued at 2.0009436 billion yuan [7][8]. - The fair value of investment properties was determined to be 452 million yuan, reflecting a 17.82% increase from the book value [7][8].

Core Viewpoint - The main difference between trading financial assets and other equity investments lies in the treatment of fair value fluctuations and the adjustment logic for retained earnings upon derecognition [2]. Group 1: Accounting Treatment Differences - Fair value changes for trading financial assets are recognized in current profit and loss, directly impacting the income statement, while for other equity investments, they are recorded in other comprehensive income, not affecting current profit [1][2]. - Both types of investments recognize dividend or interest income through the investment income account [1]. - Trading financial assets do not require impairment provisions as their fair value fluctuations are reflected in current profit, whereas other equity investments typically do not require impairment unless there is a non-temporary decline in value [1]. Group 2: Disposal Accounting Treatment - The disposal difference for trading financial assets is recorded in investment income, affecting current profit, while for other equity investments, it is transferred to retained earnings, not impacting the income statement [1]. - Fair value changes previously recorded in other comprehensive income are also transferred to retained earnings upon disposal [1]. Group 3: Financial Statement Impact - Trading financial assets directly affect the income statement, increasing profit volatility, while other equity investments only impact the balance sheet, smoothing profits but reducing return on equity [1].