Examlex
In an open economy:
Unrealized Increase/Decrease
Change in the market value of assets that have not been sold, impacting a company's financial statements in terms of valuation but not cash flow.
Market Value
The existing value at which an asset or service might be traded in a commercial environment.
Available-For-Sale
A classification of financial assets indicating that they are not held for trading or long-term investment purposes, and their value can be adjusted based on market valuations.
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