Examlex
What term refers to the obligation to protect people against any unreasonable harm or risk?
International Customer
A customer who resides in a different country from where the goods or services are produced or sold.
Available-for-sale Securities
Financial assets that are neither classified as held-for-trading nor held-to-maturity, which can be sold in the short-term for cash or held till maturity.
Trading Securities
Investments in debt or equity securities bought and held primarily for selling them in the short term to generate income on short-term price differences.
Unrealized Gain or Loss
Refers to the increase or decrease in the value of investments that a company holds but has not yet sold, which affects the financial statements only when realized.
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