Examlex
Briefly explain what is meant by privatization.
Common Shares
Equity securities that represent ownership in a corporation, providing voting rights and a share in the company's profits via dividends.
Available-for-sale Securities
Financial assets that are not classified as held-for-trading or held-to-maturity, and can be sold in the market.
Fair Value
An estimate of the market value of an asset or liability, based on current prices in an active market or valuation models, indicating what a willing buyer and seller would agree to exchange it for.
Accrued Interest
Interest that has accumulated over a period of time but has not yet been paid or charged.
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