Available-for-Sale Securities: Definition, vs.

Held-for-Trading. Available-for-Sale Securities vs. Held-for-Trading How are available for sale securities reported? Available for sale securities are reported on the balance sheet as assets. The balance sheet is a financial statement that reports a company’s assets, liabilities, and equity at a specific point in time. Available for sale securities are reported on the balance sheet … Read more

What is a trade balance?

The trade balance is the set of imports y exports developed by a country on strictly commercial terms. Therefore, the meaning of the trade balance refers strictly to the volume of payments and the volume of collections made by that country. The imports of the trade balance contemplate data directly related to the activity of … Read more

What is the capital ratio?

When we speak of capital ratio, we are referring to the capital ratio of a bank. This concept tries to measure the financial health of a booth, putting in relation the funds with which it has to be able to face the unforeseen events that may arise. In this way, the risk assumed is that … Read more