held for sale


held for sale
Property in the possession of an agent authorized to sell it. Merchandise or stock of goods in place of business. A clause describing the subject matter of a dealers' collision insurance policy, so that the protection of the dealer's automobile continues until the sale thereof, whether absolute or conditional, has been completed, by transfer of title if absolute, or of possession if conditional. 7 Am J2d Auto Ins § 73.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • property held for sale — See sale in ordinary course of business …   Ballentine's law dictionary

  • Held for Trading — Im Rahmen der Bilanzierungsregeln der IAS 39 müssen Finanzinstrumente bei der Bilanzierung nach IFRS beim Erwerb einer Kategorie zugeordnet werden. Die Kategorie regelt, wie Wertänderungen ertragsmäßig zu behandeln sind. Diese Regeln sind… …   Deutsch Wikipedia

  • Held-For-Trading Security — Debt and equity investments that are purchased with the intent of selling them within a short period of time (usually less than one year). Accounting standards necessitate that companies classify any investments in debt or equity securities when… …   Investment dictionary

  • Tears for Sale — Directed by Uroš Stojanović Produced by Batrić Nenezić …   Wikipedia

  • Available for Sale — Im Rahmen der Bilanzierungsregeln der IAS 39 müssen Finanzinstrumente bei der Bilanzierung nach IFRS beim Erwerb einer Kategorie zugeordnet werden. Die Kategorie regelt, wie Wertänderungen ertragsmäßig zu behandeln sind. Diese Regeln sind… …   Deutsch Wikipedia

  • offer for sale — An issue of shares by a company where investors are invited to buy the shares from an issuing house which has subscribed for the shares from the company. The issuing house may also buy shares from existing shareholders in the company and sell… …   Financial and business terms

  • trust for sale — ˌtrust for ˈsale noun trusts for sale PLURALFORM [countable] LAW a trust that contains instructions to sell land or other property immediately and to give the money made from the sale to a named person or named people * * * trust for sale UK US… …   Financial and business terms

  • available-for-sale — ( AFS) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. Available for sale, or AFS, securities are securities that the investor is unable or… …   Financial and business terms

  • trustee for sale — trustˌee for ˈsale noun trustees for sale PLURALFORM [countable] LAW someone who controls a trust for sale: • land held by trustees for sale …   Financial and business terms

  • Available for sale — (AFS) is an accounting term used to classify financial assets.AFS is one of the three general classifications, along with held for trading and held to maturity, under United States of America (U.S.) generally accepted accounting principles (US… …   Wikipedia


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