Examlex
Only those who actually made the agreements to fix prices are liable under the criminal law.
Fair Value
An estimate of the market value of an asset or liability, based on current prices in an active market or valuation models, indicating what a willing buyer and seller would agree to exchange it for.
Accrued Interest
Interest that has accumulated over a period of time but has not yet been paid or charged.
Semiannual Interest
Interest that is paid or calculated twice a year on a loan or investment.
Available-for-sale Securities
Available-for-sale securities are financial assets that are neither classified as held-to-maturity securities nor trading securities, and are recorded at fair market value on the balance sheet.
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