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Valuation Allowance
A reserve created against the deferred tax asset due to uncertainty concerning its realization.
Unrealized Gain
Profit that comes from an investment that has increased in value but has not yet been sold by the investor, thus not resulting in actual income.
Trading Investments
Assets purchased with the intention of reselling in the short term for profit, often including stocks and bonds.
Equity Investment Transactions
Financial activities involving the buying and selling of stock or ownership shares in a company, impacting shareholder equity.
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