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Briefly explain an enterprise resource planning (ERP)system.
Fair Value
An estimate of the market value of an asset or liability, based on the price that two willing parties would agree to in an arm's length transaction.
Unrealized Gain
The increase in value of an asset that has not been sold yet, thus not realized as actual profit.
Trading Security
A type of investment that is bought and held primarily for selling them in the near term to profit from price changes.
Debt Securities
Financial instruments representing a loan made by an investor to a borrower, typically involving periodic interest payments and the return of the principal at maturity.
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