金融资产的分类、确认和计量以常规方式买卖金融资产，按交易日进行会计确认

The classification, confirmation, and measurement of <br>financial assets are purchased and sold in a conventional way, and the accounting confirmation and termination confirmation are made according to the transaction date. At the time of initial recognition, financial assets are classified into financial assets measured at fair value and whose changes are included in current profits and losses, held-to-maturity investments, loans and receivables, and available-for-sale financial assets. Financial assets are initially recognized and measured at fair value. For financial assets that are measured at fair value and whose changes are included in the current profit and loss, the relevant transaction costs are directly included in the current profit and loss. For other types of financial assets, the relevant transaction costs are included in the initial recognition amount.

Classification, recognition and measurement of financial assets<br>Buy and sell financial assets in a conventional manner, with accounting confirmation and termination confirmation by trading day. Financial assets are classified at the time of initial recognition as financial assets measured at fair value and whose changes are included in current profits and losses, investments held to maturity, loans and receivables, and financial assets available for sale. Initial recognition of financial assets, measured at fair value. For financial assets measured at fair value and whose changes are included in the current profit and loss, the related transaction costs are directly included in the current profit and loss, and for other types of financial assets, the related transaction costs are included in the initial recognition amount.

Classification, recognition and measurement of financial assets<br>When buying and selling financial assets in a conventional way, accounting recognition and derecognition shall be carried out according to the transaction date. At the time of initial recognition, financial assets are divided into financial assets measured at fair value with changes included in current profits and losses, held to maturity investments, loans and receivables, and financial assets available for sale. Financial assets are initially recognized and measured at fair value. For the financial assets measured at fair value and whose changes are included in the current profits and losses, the relevant transaction costs are directly included in the current profits and losses. For other types of financial assets, the relevant transaction costs are included in the initial recognition amount.<br>