Examlex
Give the exact value of the expression.
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Available-For-Sale Securities
Available-for-sale securities are financial assets that a company intends to sell but is not obligated to do so, classified as neither held-to-maturity nor trading securities.
Held-To-Maturity Securities
Debt securities that a company intends and is able to hold until they mature.
Equity Method
An accounting method used to assess the investments made by a company in other companies, where the investment is significant but not controlling.
Cash Dividend
A payment made by a company to its shareholders, usually as a distribution of profits.
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