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Gain on Sale
The financial profit realized from the sale of an asset, which exceeds its purchase price.
Available-for-Sale Securities
Financial assets that are not classified as held-to-maturity or trading securities, and can be sold in the short-term to meet liquidity needs.
Security Investments
Investments in tradable financial assets such as stocks, bonds, or other securities aiming for capital appreciation or income generation.
Fair Value
An estimation of the price at which an asset would change hands between willing parties, neither under compulsion to buy nor sell, and both having reasonable knowledge of relevant facts.
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