This section allows cross-market comparisons.
Glossary Definition
Available-for-Sale

Securities not held for trading purposes and not held to maturity. They are reported on the investor’s balance sheet at fair value. Changes in fair value are generally reported in other comprehensive income in shareholders’ equity. Declines in fair value below amortized cost that are deemed to be other than temporary, plus any realized gains and losses, are reported in the investor’s consolidated statement of income.