Examlex
The Balance Sheet Approach:
Debt Investments
Financial assets purchased with the expectation that the loan made to the issuer (such as bonds) will be paid back with interest.
Available-For-Sale Security
A financial asset that is purchased with the intent of selling before its maturity date but not classified as actively traded or held to maturity.
Realized Gain
The profit made from the sale of an asset, which becomes evident upon completion of the transaction.
Fair Value
The estimated market price of an asset or liability, assuming knowledgeable, willing parties in an arm's length transaction.
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