actius financers disponibles per a la venda

Terminologia comptable de les NIIF

• ca
  actius financers disponibles per a la venda
• es
  activos financieros disponibles para la venta
• fr
  actifs financiers détenus à des fins de transaction
• en
  financial assets held for trading
• norma IAS39
• A financial asset or financial liability is held for trading if:
  • (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;
  • (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or
  • (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).