1. Business model aiming at collecting contract cash flow.
Under the business model of collecting contract cash flow, the purpose of enterprise management of financial assets is to realize cash flow by collecting contract money during the existence of financial assets, rather than generating overall returns by holding and selling financial assets.
If an enterprise sells financial assets before their maturity date, even if it has nothing to do with credit risk management activities, if the sale only happens by accident (even if it is of great value) or the individual and summarized sale value is small (even if it happens frequently), the business model of financial assets may still aim at collecting contract cash flow.
If the sale takes place near the maturity date of the financial asset and the proceeds from the sale are close to the remaining contract cash flow to be collected, the business model of the financial asset may still be aimed at collecting the contract cash flow.
Two, to collect contract cash flow and sell financial assets as the goal of business model.
Under the business model of collecting contract cash flow and selling financial assets, the key managers of enterprises believe that collecting contract cash flow and selling financial assets are indispensable to realize their business objectives. Compared with the business model aimed at collecting contract cash flow, this business model usually involves higher frequency and greater sales.
Third, other business models.
If the business model of an enterprise managing financial assets is not aimed at collecting contract cash flow or collecting contract cash flow and selling financial assets, the business model of the enterprise managing financial assets is other business models. In this case, the enterprise's goal of managing financial assets is to realize cash flow by selling financial assets. Even if the enterprise will collect contract cash flow in the process of holding financial assets, because collecting contract cash flow is only an incidental activity to achieve the goal of this business model.