Examlex
Distinguish between innocent and fraudulent misrepresentation, indicating why the distinction is important.
Available-For-Sale Securities
Securities that management expects to sell in the future but which are not actively traded for profit.
Actively Traded
This describes securities or assets that have high trading volumes and liquidity in financial markets.
Realized Gain
The profit earned from the sale of an asset when the sale price exceeds the purchase price, which has become actual rather than just theoretical.
Fair Market Values
The estimated price at which a property or asset would trade in a competitive auction setting.
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