Examlex
EST's meet all of the following criteria EXCEPT:
Available-For-Sale
A classification for financial assets indicating that they can be sold in the future but are not held for active trading or intended to be held to maturity.
Net Income
This is the total profit of a company after all expenses, taxes, and costs have been subtracted from total revenue, often referred to as the bottom line.
Trading Securities
Trading securities are a form of investments that a company plans to buy and sell over a short period of time with the intention of profiting from the market movements.
Realized Gain
The profit made from the sale of an asset, recognized when the asset is actually sold and the transaction is complete.
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