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The diagram shown is that of a:
Long-Term Investments
Investments made by a company in bonds, stocks, or other financial assets, intended to be held for a period longer than a year.
Debt Investments-AFS
Available-for-sale debt investments represent debt securities that a company intends to hold for a period of time but may sell before maturity for capital management reasons.
Loss on Sale
The financial loss realized when the selling price of an asset is less than its carrying value on the balance sheet.
Available-For-Sale Securities
Debt or equity securities not classified as held-to-maturity or trading securities, and are purchased with the intention of selling before they mature.
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