Examlex
Three ways to achieve coherence are to use
Unrealized Holding
A profit or loss that arises from the change in value of an investment that has not yet been sold or realized.
Trading Securities
Financial instruments such as stocks and bonds that are bought and sold for the purpose of generating profits on short-term fluctuations in their prices.
Held-to-Maturity Securities
Held-to-maturity securities are debt securities that an investor intends and is able to hold until their maturity date, recorded at amortized cost.
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