When acquiring financial assets held for trading, “trading financial assets - costs” shall be debited based on their fair values, “income from investment” shall be debited based on the transaction expenses incurred, and “bank deposit” shall be debited based on the amounts actually paid. Any declared cash dividend or receipt bond interest shall be accounted for separately as receivables in the Balance Sheet.
During the period of holding financial assets held for trading, when cash dividends are declared to be released or the interest is calculated based on the bond’s coupon interest rate of the balance sheet date, “dividends receivable” or “interest receivable” should be debited, and “income from investment” should be credited. When receiving cash dividends or bond interest, “bank deposit” should be debited, and “dividends receivable” or “interest receivable” should be credited. In case of great discrepancy between the coupon interest rate and the actual interest rate, the actual interest rate shall be taken to calculate the bond interest income.