Examlex
Because critics have argued that these procedures are unnecessary,they have decreased from 90% in 1970 to 20% in 2000.
Trading Debt Investments
Debt securities bought and sold with the intention of profiting from short-term price fluctuations, recorded as current assets.
Unrealized Holding Gain/Loss
Gains or losses on investments that have not yet been sold, and thus the gain or loss has not been "realized."
Other Comprehensive Income
Revenues, expenses, gains, and losses that are not included in net income, but affect shareholders' equity.
Unrealized Loss
A decline in worth due to the possession of an asset that has depreciated in value, yet remains unsold.
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