Examlex
A decision node in an activity diagram is used to represent the actual test condition that is used to determine which of the paths exiting the node is to be traversed.
Investment in Bonds
Purchasing debt securities issued by corporations or governments to earn interest income and potentially benefit from bond price appreciations.
Available-for-Sale Securities
Financial assets that are neither classified as held-for-trading nor held-to-maturity, and whose value is subject to change; gains and losses are typically reported in other comprehensive income.
Fair Market Value
The price at which an asset would change hands between a willing buyer and a willing seller, both having reasonable knowledge of all relevant facts and neither being under compulsion to buy or sell.
Unrealized Increase
The increase in value of an asset that has not yet been sold or cashed in, thus not yet resulting in actual income.
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