新准则金融资产三分类：AMC、FVOCI和FVTPL
1. 以公允价值计量且其变动计入当期损益的金融资产（financial asset measured at fair value through profit & loss, FVTPL）；2. 持有至到期投资（held-to-maturity investment）；3. 贷款和应收款项（loan
1. 以公允价值计量且其变动计入当期损益的金融资产（financial asset measured at fair value through profit & loss, FVTPL）；2. 持有至到期投资（held-to-maturity investment）；3. 贷款和应收款项（loan
