Financial Assets & Common size balance sheet

1. Finanacial Assets

1. Held-to-maturity(持有至到期资产):

1. Only security is held-to-maturity assets — needs to counted using Amortized cost(摊销损失). Stock doesn’t have a time limit
2. NO Need to report the unrealized G/L

2. Trading securities(交易性金融资产):

1. Use fair value(公有价值)
2. Need to report the unrealized G/L — 因为随时可能将头寸变现，周期很短，所以要尽可能体现浮盈浮亏

3. Available-for-sale securities(可供出售金融资产):

1. Use fair value(公有价值)
2. Need to report the unrealized G/L, but not in income statement, but reported in equity as OCI

2. Common size B/S

1. How to compare assets between two companise:

1. Convert all assets/liability item to common size (percentage of total assets)