Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.
与可供出售金融资产相关的股利或利息收入，计入当期损益。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.
交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。
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