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Available for sale

available-for-saleHeld for sale
All other financial assets are categorized as financial assets "available for sale" and are measured at fair value through profit or loss by designation.
Available for sale (AFS) is an accounting term used to classify financial assets.

Mark-to-market accounting

mark-to-marketmark to marketmarked to market
* Mark-to-market accounting
Financial asset

Deposit (finance)

depositsdepositdepositor
A financial asset is a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks.

Bond (finance)

bondsbondbond issue
A financial asset is a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks.

Stock

equitiesequityshares
A financial asset is a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks.

Market liquidity

liquidityliquidilliquid
Financial assets are usually more liquid than other tangible assets, such as commodities or real estate, and may be traded on financial markets.

Tangible property

tangibletangible assetsmaterial good
Financial assets are usually more liquid than other tangible assets, such as commodities or real estate, and may be traded on financial markets.

Financial market

financial marketsmarketmarkets
Financial assets are usually more liquid than other tangible assets, such as commodities or real estate, and may be traded on financial markets.

International Financial Reporting Standards

IFRSinternational financial reporting standardInternational Accounting Standards
According to the International Financial Reporting Standards (IFRS), a financial asset can be:

Equity (finance)

equityshareholders' equityequity capital
Equity instruments of another entity,

Trade (financial instrument)

tradingtradetraded
Financial assets "held for trading" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are derivatives — are measured at fair value through profit or loss.

Derivative (finance)

derivativesderivativefinancial derivatives
Financial assets "held for trading" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are derivatives — are measured at fair value through profit or loss.

Fair value

fair pricefairfair value accounting
Financial assets "held for trading" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are derivatives — are measured at fair value through profit or loss.

Income statement

lossprofit and lossprofit and loss account
Financial assets "held for trading" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are derivatives — are measured at fair value through profit or loss.

Loan

loansconsumer loanslending
Financial assets with fixed or determinable payments which are not listed in an active market are considered to be "loans and receivables". Loans and receivables are also either measured at fair value through profit or loss by designation or determined to be financial assets available for sale by designation.

Security (finance)

securitiessecuritydebt securities
A security is a tradable financial asset.

Capital accumulation

accumulation of capitalaccumulationaccumulated capital
Capital accumulation (also termed the accumulation of capital) is the dynamic that motivates the pursuit of profit, involving the investment of money or any financial asset with the goal of increasing the initial monetary value of said asset as a financial return whether in the form of profit, rent, interest, royalties or capital gains.

List of sovereign states by financial assets

third largest in the world
This is a list of countries by global financial assets, the total privately owned assets by residents payable in currency, stocks, and bonds.

Modern Monetary Theory

MMTModern Monetary PolicyModern Monetary Theorists
In sovereign financial systems, banks can create money but these "horizontal" transactions do not increase net financial assets as assets are offset by liabilities.

Toxic asset

toxic assetstoxicfrozen assets
Toxic asset is a popular term for certain financial assets having values that have fallen significantly and for which there is no longer a functioning market, so that such assets cannot be sold at a price satisfactory to the holder.

Quantitative easing

credit easingQEQE3
Quantitative easing (QE), also known as large-scale asset purchases, is an expansionary monetary policy whereby a central bank buys predetermined amounts of government bonds or other financial assets in order to stimulate the economy and increase liquidity.

Discounted cash flow

discount rateDCFdiscounted
In finance, discounted cash flow (DCF) analysis is a method of valuing a project, company, or asset using the concepts of the time value of money.

Money creation

credit creationprinting moneycreate money
The term "money supply" commonly denotes the total, safe, financial assets that households and businesses can use to make payments or to hold as short-term investment.

List of acronyms associated with the eurozone crisis

ANFA (Agreement on Net Financial Assets): confidential agreement between ECB and national central banks concerning the purchase of sovereign debt (financial assets) by the central banks, such as the purchase of Greek debt paper, for the banks' own account - as opposed to SMP programs in which ECB or the central banks are operating within the Eurosystem.

Liquidity risk

liquiditycapital buffersLiquidity (can't sell)
Liquidity risk is a financial risk that for a certain period of time a given financial asset, security or commodity cannot be traded quickly enough in the market without impacting the market price.