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| имеющийся в наличии для продажи (Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables. WK Alexander Demidov) | |||
| имеющиеся в наличии для продажи (Alexander Matytsin) | |||
| имеющийся для продажи | |||
| имеющийся в продаже (Andrey Truhachev); имеется в продаже (Andrey Truhachev); в наличии для продажи (Andrey Truhachev); доступен для продажи (Andrey Truhachev); доступен для приобретения (Andrey Truhachev); доступный для приобретения (Andrey Truhachev) | |||
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| предназначенный для торговли (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 продажи (One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. Available-for-sale, or AFS, securities are securities that the investor is unable or unwilling to commit to hold to maturity. Designation of a security as AFS does not mean that the investor plans to sell it prior to maturity. FAS 115 requires investors to report unrealized gains or losses in AFS securities as changes in reported equity. See FAS 115, held-to-maturity, and trading. American Banker Glossary Alexander Demidov) | |||
| available for sale: 28 phrases in 11 subjects |
| Accounting | 9 |
| Audit | 3 |
| Banking | 2 |
| Commerce | 1 |
| Diplomacy | 1 |
| Economy | 4 |
| General | 3 |
| Law | 1 |
| Patents | 2 |
| Securities | 1 |
| Stock Exchange | 1 |