Held-For-Trading Security

Business, Legal & Accounting Glossary

Definition: Held-For-Trading Security


Held-For-Trading Security


Full Definition of Held-For-Trading Security


A debt or equity investment that is purchased with the sole intention of selling within a short period of time, typically less than a year. Such investments must be labeled appropriately under standard accounting practices such as “held to maturity”, “held for trading”, or “available for sale”. In this case, the security is considered a short-term asset and is treated as such, with gains and losses in value recorded in the income statement. They are reported at fair value, with unrealized gains or losses included in earnings.


Cite Term


To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
https://payrollheaven.com/define/held-for-trading-security/
Modern Language Association (MLA):
Held-For-Trading Security. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
April 20, 2024 https://payrollheaven.com/define/held-for-trading-security/.
Chicago Manual of Style (CMS):
Held-For-Trading Security. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/held-for-trading-security/ (accessed: April 20, 2024).
American Psychological Association (APA):
Held-For-Trading Security. PayrollHeaven.com. Retrieved April 20, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/held-for-trading-security/

Definition Sources


Definitions for Held-For-Trading Security are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 20th November, 2021 | 0 Views.