Examlex
According to the conventions used in this text, contingency tables:
Stock Options
Contracts that grant the holder the right, but not the obligation, to buy or sell a stock at a predetermined price within a specific time frame.
Available-for-Sale
Available-for-sale refers to financial assets that are not classified as held-for-trading or held-to-maturity, and are recorded at fair value with changes recognized in other comprehensive income.
Market Values
The current price at which an asset or service can be bought or sold in a competitive marketplace.
Unrealized Increase/Decrease
Refers to the change in value of an investment that has not been sold, affecting the company’s balance sheet but not its income statement.
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