Account name | Current standard | New standard | ||
Available-for-sale financial assets | Available-for-sale financial assets-changes in cost or fair value, accrued interest, interest adjustment | Equity instruments
Debt instruments | Other investments of equity instruments-changes in cost or fair value Other investments of creditor’s rights-changes in cost or fair value, accrued interest, interest adjustment | |
Non-tradable equity investment | Debit: Other comprehensive income Credit: Investment income | Debit: Other comprehensive income Credit: Surplus reserve, undistributed profit | ||