Examlex
When a firm issues new shares of stock
Trading Security
A financial instrument held by a firm primarily for the purpose of selling it in the short term for profit.
Available-for-sale Security
Financial securities that are not classified as held-for-trading or held-to-maturity, and thus can be sold in the market.
Accounting
The systematic process of recording, summarizing, analyzing, and reporting financial transactions of a business or individual.
Investment
The act of allocating resources, usually capital, with the expectation of generating an income or profit.
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