Trading securities
Marketable Securities
A. Held-to-maturity debt securities
Unrealized gain on investment is the increase in the value of an investment that has not been sold or realized. It represents the gain that would be made if the investment were sold at its current market value. This gain is considered unrealized because it has not been converted into actual income or cash flow.
Report the stockbroker to the SEC (securities and exchange commission)
A public offer is made and they move from the private issuer to the public holding.
Investment companies are typically involved in three activities: investing, reinvesting, or trading securities; issuing face amount certificates of the installment type; and holding investment securities
"There is no one, single Holding Company, but rather a large number of corporations classified as holding companies. Martin Sorrell is CEO of WPP, one of, if not the largest, holding companies in the world."
Market credit crunch theory
This category covers establishments primarily engaged in manufacturing semiconductors and related solid-state devices such as rectifiers, integrated microcircuits, transistors, solar cells, and light sensing and emitting semiconductor devices.
Depot reconciliation is the process of reconciling securities holding of a bank or an institution as per their book of accounts against the securities in the account maintained with the custodian. The process is similar to the Nostro account reconciliation. e.g. Bank X maintains it's custodian account with Euroclear. Bank during the course of the business buys and sells securities and send messages to it's custodian for the delivery or receipt of such securities. Bank needs to ensure that securities balance as per their book is matching with actual the balance in their account with Euroclear. This process is called Depot reconciliation.
The Central Bank makes it mandatory on all commercial banks to invest a certain percentage of their liabilities [(only demand) or (demand and time both)] in government securities viz. T-Bills, Bonds etc which is called Statutory Liquidity Requirement. These securities are parked in an account maintained with the Central Bank which is called Subsidiary General Ledger. The main purpose of this account is the holding and trading of government securities. Why is holding separated from trading? B/c holding is the minimum requirement. Trading comes in case of Excess Securities which can be traded by the commercial banks. For example, if a commercial bank is carrying a short position, and has excess securities available, it will borrow from the interbank against security (called Repo)while comlying with the minimum requirement. This involves movement of SGLA (subsidiary General Ledger accounts). Entry will be as follows: Current Account (commercial bank) debit SGLA credit The Central Bank makes it mandatory on all commercial banks to invest a certain percentage of their liabilities [(only demand) or (demand and time both)] in government securities viz. T-Bills, Bonds etc which is called Statutory Liquidity Requirement. These securities are parked in an account maintained with the Central Bank which is called Subsidiary General Ledger. The main purpose of this account is the holding and trading of government securities. Why is holding separated from trading? B/c holding is the minimum requirement. Trading comes in case of Excess Securities which can be traded by the commercial banks. For example, if a commercial bank is carrying a short position, and has excess securities available, it will borrow from the interbank against security (called Repo)while comlying with the minimum requirement. This involves movement of SGLA (subsidiary General Ledger accounts). Entry will be as follows: Current Account (commercial bank) debit SGLA credit
The lead underwriter on the Dell IPO was Goldman Such."It is a bank holding company that does business in investment banking, trading, securities and other financial areas.