Examlex
Which of the following would be found in the "cash flows from investing activities" portion of a firm's statement of cash flows?
Unrealized Gain
An increase in the fair value of equity or debt securities for a period.
Available-for-Sale
A classification for investments in debt or equity securities not classified as held-to-maturity or trading securities, marked to market with changes in fair value recorded in other comprehensive income.
Dividend Revenue
Income earned from owning shares in a company, typically distributed from the company's earnings.
Trading Securities
Financial instruments such as stocks or bonds that are purchased by a company with the intention of selling them in the short term to realize quick profits.
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