Examlex
Which of the following is out of place?
Fair Value
Amount for which a security could be sold in a normal market.
Trading Securities
Securities bought and held primarily for sale in the near term to generate income on short-term price differences.
Unrealized Gain
The increase in value of an asset that has not been sold yet, therefore the gain is not reflected in the income statement.
Consolidated Financial Statements
Financial statements that present the assets and liabilities controlled by the parent company and the total revenues and expenses of the subsidiary companies.
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