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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.
Equity Method
An accounting method used to assess the investments made by a company in other companies, where the investment is significant but not controlling.
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