Examlex
The EMU introduced the euro as a new currency to replace the currencies of the member countries in the Eurozone,which has since grown to 29 members.
Available-for-sale Securities
Financial assets that are neither classified as held-for-trading nor held-to-maturity, which can be sold in the short-term for cash or held till maturity.
Trading Securities
Investments in debt or equity securities bought and held primarily for selling them in the short term to generate income on short-term price differences.
Unrealized Gain or Loss
Refers to the increase or decrease in the value of investments that a company holds but has not yet sold, which affects the financial statements only when realized.
Income Statement
A financial report that shows a company's revenues, expenses, and net income over a specific period, highlighting its operating performance.
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