Examlex
The trading of securities is regulated under the Securities and Exchange Act of 1954.
Journal Entry
A record in accounting that shows the economic effects of transactions on the accounts of a business.
Held-to-Maturity Debt Securities
Investments in debt securities that a company has the positive intent and ability to hold until maturity.
Financial Statements
Compiled reports that provide an overview of a business’s financial condition, including income statement, balance sheet, and cash flow statement.
Return on Total Assets
A profitability ratio that measures the net income produced by total assets during a period by comparing net income to the average total assets.
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