Financial assets available for sale

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale, the intention or the basis of ability change shall be stated.

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。

The classification in IFRS 9 is mainly based on testing and contract business model based on cash flow characteristics of the test, the change of financial assets available for sale introduced the FV-OCI mode, which does not allow disposal profit or loss.

而IFRS9对金融资产的分类依据主要是依据业务模式测试和合同现金流量特征测试，把可供出售金融资产期间价值的变动计入其他综合收益，并引入FV-OCI模式，处置时不允许转入损益。

Financial assets significantly affect the classification of financial assets, financial assets to total assets greater the proportion of enterprises more likely to financial assets classified as available for sale financial assets.

金融资产重要程度也显著影响企业对金融资产的分类，金融资产占总资产比重越大的企业越倾向于将金融资产分类为可供出售金融资产。

If the held-to-maturity investment may be reclassified into financial assets available for sale, present the proportion of amount of held-to-maturity investment in total financial assets available for sale.

持有至到期投资重分类为可供出售金融资产时，列示重分类的持有至到期投资金额及该金额占可供出售金融资产总额的比例。

Held to maturity investments and accounts receivable, loans, amortized cost method used, the cost of its nature and history, as the transaction available for sale financial assets and financial assets at fair value.

持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。

Secondly, we analyze the listed companies' classification of financial assets into tradable financial assets and available-for-sale financial assets, in the year of 2009, as our research sample, and use probit regression model to test it.

然后，以2009年上市公司交易性金融资产和可供出售金融资产分类的会计政策选择为研究对象，运用概率回归模型（Probit）进行实证检验。

Including non-current held -- maturity investments and available-for-sale financial assets.

包括 非 流动持至到期之投资及可供出售之财务资产.