交易性金融资产是指企业持有的、准备在近期内出售的短线投资,包括三部分:一是以赚取差价为目的从二级市场购入的股票、债券、基金等。二是依照准则规定可直接指定按交易性金融资产管理、以公允价值计量且其变动计入当期损益的金融资产,如金融资产组合中相关资产等。三是衍生金融工具的公允价值变动额,如不作为有效套期工具的远期合同、期货合同、互换和期权以及具有远期合同、期货合同、互换和期权中一种或一种以上特征的衍生金融工具的公允 Trading financial assets refers to the short-term investments held by the enterprise and ready to be sold in the near future. There are three parts: First, stocks, bonds and funds purchased from the secondary market to earn the difference. Second, according to the guidelines, financial assets that are directly managed by trading financial assets, measured at fair value and whose changes are included in the current profits and losses, such as related assets in the financial asset portfolio, may be directly designated. Third, the fair value of derivative financial instruments changes, such as not as a valid hedging instruments forward contracts, futures contracts, swap and options as well as with forward contracts, futures contracts, swap and options in one or more Fairness of derivative financial instruments