Securities not held for trading or to maturity or other strategic reasons

A) Debt securities
B) Equity securities
C) Investor
D) Investee
E) Cost method
F) Trading securities
G) Available-for-sale securities
H) Held-to-maturity securities
I) Equity method
J) Business combination

Trading Securities

These are debt or equity securities that are purchased primarily for selling in the near term with the intent of generating short-term profits.

Held-to-maturity Securities

Debt securities which a company has the positive intent and ability to hold until maturity.

Debt Securities

Financial instruments representing money borrowed that must be repaid, typically with interest, such as bonds, bills, or notes.