Examlex
The set point is
Available-for-Sale
Available-for-sale refers to financial assets that are not classified as held-for-trading or held-to-maturity, and are recorded at fair value with changes recognized in other comprehensive income.
Market Values
The current price at which an asset or service can be bought or sold in a competitive marketplace.
Unrealized Increase/Decrease
Refers to the change in value of an investment that has not been sold, affecting the company’s balance sheet but not its income statement.
Trading Securities
Financial instruments that are purchased by a company not for long-term investment but rather with the intention to trade in the short term for profit.
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