Examlex
The key element expression asks:
Fair Value
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Equity Security
A financial instrument representing ownership in a company, such as stocks, entitling holders to a share of the company's profits.
Significant Influence
The capacity of an investor to affect the financial or operating policies of an investee without having full control or majority ownership.
Individual AFS Securities
Available-for-Sale (AFS) securities are financial assets held by an organization that can be sold in the market, where "individual" refers to each specific security within the AFS category.
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