Subject. The article considers financial activity as a complex, systemic concept, the final result of which is the redistribution of financial resources – the formation of a new financial reality. Objectives. The aim is to show that financial activity is a complex process. It includes, firstly, the formation of virtual reality as a model of a real transaction. Secondly, the materialization of virtual reality into a new financial reality, defined as a new financial condition of the entity resulting from a transaction, the consequence of which is the redistribution of financial resources. Methods. The study rests on principles and methods of systems analysis, the interdisciplinary approach to the subject of analysis, i.e. a transaction. The transaction is considered as an elementary component of the economy, i.e. ‘a quantum of the economy’. Results. I constructed a system model of transaction as a whole, including the elements of cognitive and material activity. The paper gives a definition of financial activity as a complex process, which includes an element of cognitive activity and an element of materialization of its results in reality. The final result of financial activity is the redistribution of resources of parties to the transaction. This is equivalent to the formation of a new financial reality, different from their original financial condition. Conclusions. The study shows that traditional representation of financial activity is only a consequence of cognitive process and materialization of virtual reality as a model of possible financial behavior. Such a representation requires a formation of a certain way of thinking that ‘fits in’ the functioning of artificial intelligence systems.
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