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The equation is the same as
Equity Investment Transactions
Financial activities involving the buying and selling of stock or ownership shares in a company, impacting shareholder equity.
Trading Securities
Trading securities are investments in financial instruments that a company intends to sell in the short term with the aim of generating profit from short-term price fluctuations.
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.
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