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When a Security Is Reclassified from Available-For-Sale to Trading, It

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When a security is reclassified from Available-for-Sale to Trading, it is transferred at fair market value and any unrealized gains and losses must be recognized in the income statement.


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Refers to items that have been marked or tagged with correct and necessary information according to guidelines or regulations.

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A bond or connection between individuals, often referring to the emotional bond between a child and a caregiver.

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A digital form of communication sent over the Internet, typically consisting of text, files, or other attachments.

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A written, printed, or electronic record that provides information or evidence or that serves as an official record.

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