Available-for-Sale Security

Search Dictionary

Definition of 'Available-for-Sale Security'

An available-for-sale security is a security that is not classified as either a trading security or a held-to-maturity security. Available-for-sale securities are reported at fair value on the balance sheet, with unrealized gains and losses reported in other comprehensive income. Available-for-sale securities are subject to the same impairment rules as held-to-maturity securities.

Do you have a trading or investing definition for our dictionary? Click the Create Definition link to add your own definition. You will earn 150 bonus reputation points for each definition that is accepted.

Is this definition wrong? Let us know by posting to the forum and we will correct it.