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Available-for-Sale Securities
Financial assets such as stocks or bonds that are bought and held primarily for sale in the near term to generate income on short-term price differences.
Trading Securities
Short-term investments in debt or equity securities that a company intends to sell within a short period to generate profits on short-term price differences.
Comprehensive Income
Total non-owner changes in equity for a reporting period, which includes all recognized income and expenses, including those not included in the net income.
Unrealized Gain
The increase in value of an asset or investment that has not yet been sold for cash, and thus, the gain is not yet realized.
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