What are Passive investments?

Investments in equity securities that are purchased and held for short term principally for the purpose of generating gains on resale are classified as trading securities and reported at fair value with unrealized gains and losses included in the earnings. Investments...

Definition of Equity Securities

Equity securities are represented by ownership shares as common stock or preferred stock, rights to acquire ownership shares such as stock warrants or rights or call options. It also includes rights to dispose of ownership in shares by way of put options. It should be...

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