Examlex
Managers in different functions may find it easier to communicate and coordinate with one another when they are responsible for several different kinds of products.
Available-For-Sale Securities
Financial assets that are intended to be sold before their maturity date but are not actively traded or held to maturity, subject to changes in fair value recorded in other comprehensive income.
Trading Securities
Financial instruments like stocks or bonds that are bought and sold for the purpose of generating profits on short-term fluctuations in price.
Trading Gains
Profits realized from buying and selling financial instruments within a short period, aiming to benefit from market price movements.
Minority Passive Investments
Investments in which the investor holds a non-controlling stake and does not actively participate in management.
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