Examlex
Identify whether the following characteristics/facts are relevant to a finance (capital)lease.
Marketable Trading Investments
Financial assets that are purchased with the intention of selling them in the short term to profit from price fluctuations.
Unrealized Loss
A decrease in the value of an investment that has not yet been sold and therefore not officially recorded as a loss in the accounting records.
Realized Losses
Refers to the loss recognized when assets are sold for a price lower than their original purchase price.
Fair Value Through Profit
A method where financial assets are revalued to their current market prices on the balance sheet, and fluctuations are reported in the profit or loss statement.
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