Examlex
Long-term orientation encourages ______.
Trading Securities
Financial instruments such as stocks and bonds that are bought and sold for the purpose of generating profits on short-term fluctuations in their prices.
Held-to-Maturity Securities
Held-to-maturity securities are debt securities that an investor intends and is able to hold until their maturity date, recorded at amortized cost.
Unrealized Holding
Gains or losses on investments that have not yet been sold and so are not yet reflected in the income statement.
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