Examlex
Instructions:
∙ Identify each item. Give an explanation or description of the item. Answer the questions who, what, where, and when.
Explain the historical significance of each item. Establish the historical context in which the
∙ item exists. Establish the item as the result of or as the cause of other factors existing in the society under study. Answer this question: What were the political, social, economic,
and/or cultural consequences of this item?
-Prince Henry the Navigator
Available-For-Sale Debt Investments
Debt securities not classified as held-to-maturity or trading securities, carried at fair value, with unrealized gains or losses reported in other comprehensive income.
Trading Debt Investments
Debt securities bought and sold with the intention of profiting from short-term price fluctuations, recorded as current assets.
Unrealized Holding Gain/Loss
Gains or losses on investments that have not yet been sold, and thus the gain or loss has not been "realized."
Other Comprehensive Income
Revenues, expenses, gains, and losses that are not included in net income, but affect shareholders' equity.
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