Examlex
Which of the following is a security that represents shares of a foreign company, which are held in a bank?
Book Value
The value of an asset as it appears on a balance sheet, calculated as the cost of the asset minus any depreciation.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use, reducing its book value on the balance sheet.
Disposed
Refers to the act of selling, transferring, or getting rid of an asset or property owned by an individual or company.
Gain
The increase in value of an asset or decrease in liabilities resulting in an increase in owners' equity, except those relating to contributions from owners.
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