Examlex
What assumptions are made about an investor when considering how they wish to allocate assets and construct their investment portfolio?
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.
Available-for-Sale Investments
Financial assets not classified as held-to-maturity or trading securities, which can be sold in response to liquidity needs or changes in interest rates.
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