Examlex
The final administrative issues about event close-down are those regarding:
Trading Securities
Financial instruments that are purchased and held primarily for selling them in the near term, with the objective of generating profits on short-term price differences.
Available-For-Sale Securities
Debt or equity securities not classified as held-to-maturity or trading securities, measured at fair value with changes recognized in other comprehensive income.
Realized Gain
is the profit made from selling an asset at a higher price than its purchase cost, officially recognized once the transaction is completed.
Fair Value
The value obtained for disposing of an asset or incurred in transferring a liability during a regulated deal among market entities on the date of measurement.
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