Investments in Available-For-Sale Securities

Investments in available-for-sale securities:

A) Only include investments in the share capital of publicly traded corporations.
B) May be reported in the balance sheet at market values lower than cost, but never at values in excess of original cost.
C) Are adjusted to current market value at the end of each accounting period.
D) Are carried in the accounting records at current market values, and therefore do not generate gains or losses when sold at market values.