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Credit derivatives terminology

By Vinod Kothari

     

Available for sale securities: An accounting term. Under accounting standards for financial instruments accounting, financial assets need to given an available-for-sale classification if the asset is not meant to be held till maturity. Hold-to-maturity is a positive assertion, and the assets for which such assertion is not given is an available- for- sale classification. Such assets are fair-valued, but their gains/losses on valuation need not be taken to current revenue – they may be deferred into equity.

 

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