Examlex
List the characteristics of a small-scale systems development.
Unrealized Loss
A loss that occurs on paper when the current market value of an investment is lower than its cost but has not been actualized through a sale.
Available-For-Sale Securities
Financial assets held by a firm that can be sold in the financial markets, not classified as held-to-maturity or trading securities.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities.
Trading Securities
Financial assets that a firm holds primarily for the purpose of selling them in the short term to profit from price fluctuations.
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