Legal analysis: the investment income belongs to the profit and loss account 1. There are gains when disposing of assets: bank deposits (dividends receivable) loans: long-term equity investments (fixed assets, trading financial assets) 2. When disposing of assets, there are losses. Borrow: bank deposits, investment income loans: long-term equity investments (fixed assets, transactional financial assets) 3. Year-end loan transfer: investment income (current year's profit) (if the balance of investment income is debited, it means investment loss) loan: current year's profit (investment income) Investment income refers to the income of an enterprise's foreign investment (the loss is negative), such as dividend income, bond interest income, profits shared with other units, etc. It is the net income after deducting investment losses from profits, dividends and bond interest obtained from foreign investment. Strictly speaking, the so-called investment income refers to the monetary income with the project as the boundary. It includes not only the sales income of the project, but also the value of asset recovery (that is, the fixed assets and working capital recovered at the end of the project life). Investment can be divided into two categories: industrial investment and financial investment. People usually say that financial investment mainly refers to securities investment.
Legal basis: People's Republic of China (PRC) Securities Investment Fund Law.
Article 69 The purchase and redemption price of fund shares shall be calculated according to the net value of fund shares on the purchase and redemption date plus or minus related expenses.
Article 70 When there is an error in the valuation of fund share net value, the fund manager shall immediately correct it and take reasonable measures to prevent the loss from expanding. When the valuation error reaches 0.5% of the net value of the fund share, the fund manager shall make an announcement and report it to the the State Council Securities Regulatory Authority for the record. If losses are caused by the incorrect valuation of the net value of fund shares, the fund share holders have the right to claim compensation from the fund manager and fund custodian.