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Balance Sheet
An accounting statement that captures the financial standing of a corporation by itemizing assets, obligations, and shareholders' capital at a certain time.
Available-For-Sale Debt Investments
Debt securities not classified as held-to-maturity or trading securities, carried at fair value, with unrealized gains or losses reported in other comprehensive income.
Trading Debt Investments
Debt securities bought and sold with the intention of profiting from short-term price fluctuations, recorded as current assets.
Unrealized Holding Gain/Loss
Gains or losses on investments that have not yet been sold, and thus the gain or loss has not been "realized."
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