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.
Related information about held-for-trading security:
- Held-For-Trading Security Definition | Investopedia
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 ...
- Available-For-Sale Security Definition | Investopedia
Equity Derivative. A derivative ... Capital Gains Treatment. The specific ... Return On Assets - ROA. An indicator of ... Held-For-Trading Security. Debt and equity .
- What is held-for-trading security? definition and meaning
Definition of held-for-trading security: A debt or equity investment that is purchased with the sole intention of selling within a short period of time, typically less ...
- What is held? definition and meaning
privately held corporation · widely held fixed investment trust (WHFIT) · market not held order · percent held by institutions · held-for-trading security · closely held ...
- Download - MIX Market
Dec 31, 2009 ... Unrealized loss on revaluation of investments – held for trading security. (220). -. Other income. 22. 356,179. 1,070,371. Total non-markup/non ...
- 2012-01-30_Docket No. ER12-309-000 - MISO
Jan 30, 2012 ... held for trading security that can earn a capital gain when sold. In all such cases, the intent of the investment is very crucial in understanding ...
- Stock Broker Fraud Lawyers - Stock Fraud Attorneys
Stockbroker fraud, also known as investment fraud occurs when an advisor, stockbroker or brokerage firm offers inaccurate information. Contact an experienced ...
- EKONOMIKA / Economy - Česká pošta
interests that are not a held-for-trading security or a held-to- maturity security or ownership interest. Starting in 2002, interests and securities are valued at their ...