Examlex
In Washington v.Davis
Trading Securities
Financial instruments bought and sold for the purpose of generating profits on short-term fluctuations in price.
Unrealized Gains
Profits that have been achieved on paper from investments but have not yet been sold for cash, and therefore are not reflected in the income statement.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing ownership interest.
Fair Value Adjustment
An accounting process to adjust the book value of assets or liabilities to their current market value, often for financial reporting purposes.
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