How do short-term and long-term investment horizons affect the selection and accounting for available-for-sale securities?

“Available-for-sale” (“AFS”) generally means that the company plans to hold the equity security for a period greater than 1 year. Dec 31, 2024 ... ... SALE (BHC CONSOLIDATED),57851758 BHCK3123,LOANS AND LEASE FINANCING ... SECURITIES WITH REMAINING MATURITY OF 1 YEAR OR LESS (BHC ... + Trading assets, Item 5. Schedule RC – Balance Sheet. + Held-to-maturity securities, Item 2.a. + Available-for-sale securities, Item 2.b. + Trading assets, ... Feb 11, 2015 ... Available for sale (AFS): A catch-all for debt and equity securities not captured by either of the above definitions. These are securities that ... Available-for-sale securities are those securities that are not classified as trading or held-to-maturity debt securities. Such securities are recorded at fair ... There are two types of securities—debt securities and equity securities. ... An available-for-sale security in other comprehensive income. Generally ... Bank Earnings and Regulatory Capital Management Using Available for Sale Securities. By Mary E. BarthJavier Gomez-BiscarriRon KasznikGermán López-Espinosa. Sep 5, 2000 ... ... trading securities in a margin account. Before ... to avoid the forced sale of those securities or other securities in your account. Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for ... The control items of the brokerage trading checkpoint for trading servers of security firms for trading through the Internet or other electronic methods ...