Examlex
The periodic inventory system provides an up-to-date amount of inventory on hand.
Trading Securities
Financial assets such as stocks and bonds held by an investor with the intent of selling them in the short term to profit from price fluctuations.
Unrealized Gains
Profits that have been achieved on paper due to an investment increasing in value but have not yet been cashed in by selling the asset.
Fair Value
A measurement of the price at which an asset or liability could be exchanged in an orderly transaction between market participants at the measurement date.
Held-To-Maturity Securities
Held-to-maturity securities are financial assets purchased with the intent and ability to hold them until a specified maturity date, typically including certain kinds of bonds.
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