| Russian | English |
| предназначенный для торговли | available-for-sale (Available-for-sale financial assets (AFS) are any non-derivative financial assets designated on initial recognition as available for sale or any other instruments ... Alexander Demidov) |
| предназначенный для торговли | AFS (Alexander Demidov) |
| предназначенный для торговли | held-for-trading (Debt and equity investments that are purchased with the intent of selling them within a short period of time (usually less than one year). Accounting standards necessitate that companies classify any investments in debt or equity securities when they are purchased. The investments can be classified as: held to maturity, held for trading or available for sale. Held-for-trading securities (or simply trading securities) are considered short-term assets, and their accounting is handled as such. Gains and losses resulting from changes in the investment's value are recorded as gains and losses on an income statement. Read more:  investopedia.com Alexander Demidov) |
| предназначенный для торговли | held for trading (A debt or equity investment that is purchased with the sole intention of selling within a short period of time, typically less than a year. Such investments must be labeled appropriately under standard accounting practices such as "held to maturity", "held for trading", or "available for sale". In this case, the security is considered a short-term asset and is treated as such, with gains and losses in value recorded in the income statement. They are reported at fair value, with unrealized gains or losses included in earnings. Read more: investorwords.com Alexander Demidov) |
| предназначенный для торговли | held for trade (Александр, а как вам held for trading? Andrew052) |
| предназначенный для торговли | tradable (финансовые активы, предназначенные для торговли = tradable financial assets Alexander Demidov) |
| ценные бумаги, предназначенные для торговли | trading securities (Trading securities is a category of securities that includes both debt and equity securities, and which an entity intends to sell in the short term for a profit that it expects to generate from increases in the price of the securities. This is the most common classification used for investments in securities. Trading is usually done through an organized stock exchange, which acts as the intermediary between a buyer and seller, though it is also possible to directly engage in purchase and sale transactions with counterparties. Trading securities are recorded in the balance sheet of the investor at their fair value as of the balance sheet date. This type of marketable security is always positioned in the balance sheet as a current asset. If there is a change in the fair value of such an asset from period to period, this change is recognized in the income statement as a gain or loss. Other types of marketable securities are classified as available-for-sale and held-to-maturity. accountingtools.com Alexander Demidov) |
