investment income belongs to the profit and loss category. The transaction costs paid by an enterprise when acquiring trading financial assets are included in the debit of investment income, the investment losses incurred in selling trading financial assets are included in the debit of investment income, and the investment income is included in the credit of investment income.

when other creditor's rights investments are reclassified as creditor's rights investments, the accumulated gains or losses previously included in other comprehensive income shall be transferred out, and the fair value of the financial asset on the reclassification date shall be adjusted, and the adjusted amount shall be taken as the new book value, that is, it shall be deemed that the financial asset has been measured in amortized cost. The reclassification of this financial asset does not affect the measurement of its real interest rate and expected credit loss.