Traditional Culture Encyclopedia - Traditional festivals - Which financial assets' transaction costs enter the cost?

Which financial assets' transaction costs enter the cost?

The transaction costs of available-for-sale financial assets and held-to-maturity investments among financial assets are included in the initial cost. Available-for-sale financial assets refer to non-derivative financial assets designated as available-for-sale at initial recognition. Held-to-maturity investment refers to non-derivative financial assets with fixed maturity date and fixed or determinable recovery amount, and the enterprise has clear intention and ability to hold them to maturity. It usually includes government bonds, corporate bonds and financial bonds held by enterprises and publicly quoted in active markets.