| gen. |
tradable (финансовые активы, предназначенные для торговли = tradable financial assets Alexander Demidov); 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); AFS (Alexander Demidov); held for trade (Александр, а как вам held for trading? Andrew052); 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); 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) |
