求翻译：公平价值变动列入损益之金融商品包括交易目的之金融资产或金融负债，以及于原始认列时，指定以公平价值衡量且公平价值变动认列为损益之金融资产或金融负债。原始认列时，系以公平价值衡量，交易成本列为当期费用（或系以公平价值加计交易成本衡量），续后评价时，以公平价值衡量且公平价值变动认列为当期损益。投资后所收到现金股利列为当期损益。依惯例交易购买或出售金融资产时，采用交割日会计处理。是什么意思？

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Changes in fair values of financial commodities included in profit and loss account of the purpose of the transaction including financial assets or financial liabilities, as well as the original identified, designated at fair value when measured changes in fair values are recognized as profit and lo

The fair value change includes finance of commodity the profit and loss finance of%

Changes in the fair value included in the profit and loss of financial products including the purposes of trading financial assets or financial liabilities, as well as at the time of the original recognition, all measured at fair value and changes in the fair value recognized as profit or loss finan