marketable securities


marketable securities
 обращающиеся на активном рынке ценные бумаги; легко реализуемые ценные бумаги; инвестиции компании в ценные бумаги скорее со спекулятивными целями, они будут реализованы как только компании потребуются денежные средства; как правило, отражаются в балансе как текущие активы в соответствии с правилом наименьшей стоимости из себестоимости и рыночной стоимости ([lang name="English"]LCM - Lower-of-cost-or-market); другое более современное и правильное понятие по сущности этой статьи баланса: краткосрочные инвестиции - [lang name="English"]Short-term investments.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • Marketable Securities — Very liquid securities that can be converted into cash quickly at a reasonable price. Marketable securities are very liquid as they tend to have maturities of less than one year. Furthermore, the rate at which these securities can be bought or… …   Investment dictionary

  • marketable securities — securities that are easily convertible to cash because there is high demand allowing them to be sold quickly. Bloomberg Financial Dictionary …   Financial and business terms

  • marketable securities — securities that can easily be sold to another person or converted into cash …   English contemporary dictionary

  • marketable securities — /ˌmɑ:kɪtəb(ə)l sɪ kjυərɪtiz/ plural noun stocks, shares, CDs etc., which can be bought or sold on a stock market …   Dictionary of banking and finance

  • non-marketable securities — Securities that are not sold on financial markets, notably (in the UK) savings bonds and National Savings Certificates …   Big dictionary of business and management

  • non-marketable securities — stocks or bonds which cannot be easily sold to another person or converted into cash …   English contemporary dictionary

  • marketable — mar·ket·able / mär kə tə bəl/ adj 1: fit to be offered for sale: being such as may be justly or lawfully sold or bought marketable goods 2: wanted by buyers marketable securities mar·ket·abil·i·ty /ˌmär kə tə bi lə tē/ n …   Law dictionary

  • marketable security — ➔ security * * * marketable security UK US noun [C] STOCK MARKET ► a share, bond, etc. that can easily be bought and sold: »The company received proceeds from the sale of $12.7 million in marketable securities …   Financial and business terms

  • Marketable Security — Any equity or debt instrument that it readily salable and can be converted into cash, or exchanged with ease. Stocks, bonds, short term commercial paper and certificates of deposit are all considered marketable securities because there is a… …   Investment dictionary

  • marketable — Salable. Such things as may be sold in the market; those for which a buyer may be found; merchantable @ marketable securities Stocks and bonds held of other companies that can be readily sold on stock exchanges or over the counter markets and… …   Black's law dictionary

  • marketable — Salable. Such things as may be sold in the market; those for which a buyer may be found; merchantable @ marketable securities Stocks and bonds held of other companies that can be readily sold on stock exchanges or over the counter markets and… …   Black's law dictionary