Loan: bank deposit 10 000.
Non-operating income 2 000
(2) Debit: assets with transaction amount-cost 1 600.
Investment income 4
Loan: other monetary funds 1 604
(3) Debit: gains and losses from changes in fair value 120.
Loan: tradable financial assets-change in fair value 120
(4) Debit: bank deposit 1460.
Transactional financial assets-allowed value change 120
Loan: transactional financial assets-cost 1600.
Capital collection income 20
Debit: investment income 120
Credit: Allowable value change gain/loss 120
(5) Borrow: Long-term equity investment-profit and loss adjustment 2000
Loan: investment income 2000