Financial assets other than those classified as financial assets measured at amortized cost and those classified as financial assets measured at fair value with changes included in other comprehensive income. The company classifies it as financial assets measured at fair value with changes included in current profit and loss. Such financial assets are initially measured at fair value, and the relevant transaction costs are directly included in the current profit and loss. The gains or losses of such financial assets shall be included in the current profits and losses.<br>
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