Examlex
The purchase of securities available for sale but not considered cash equivalents would be classified into which of the following categories for purposes of disclosure in the Statement of Cash Flows?
Underwriter
A professional or company that assesses and assumes risk on behalf of clients, often seen in insurance, securities, and loan industries.
Open-Market Trader
An individual or entity that buys and sells securities, commodities, or other goods in the open market, adhering to the principles of supply and demand.
Tippee
A person who receives undisclosed privileged information about a corporation from an insider.
Securities Act
Legislation regulating the issuance and trading of securities to protect investors against fraud.
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