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Trading Securities
Financial assets such as stocks or bonds, bought and held primarily for the purpose of selling them in the near term to realize short-term gains.
Fair Value
An estimate of the market value of an asset or liability, reflecting the amount for which it could be exchanged or settled between knowledgeable, willing parties in an arm's length transaction.
Retained Earnings
Profits that a company has reinvested into the business rather than distributing to shareholders as dividends.
Financial Treatment
The method or approach used in accounting to manage and report the financial aspects and transactions of a business.
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