[...]. Debt and equity securities bought and held mainly for sale in the short term to generate income on price changes.
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities aturity dates. At year-end, they are reported at cost adjusted for the effect of interest (debit the securities account and credit the interest income account) and unrealized holding gains and losses are not recognized.
<span>Trading securities. Debt and equity securities bought and held mainly for sale in the short term to generate income on price changes. At year-end, they are reported at their fair market value. Any unrealized holding gains or losses are recognized on the company's income statement as part of net income. When they are s
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