Our glossary explains technical terms from the areas finance and reinsurance. We hope it facilitates the understanding of our texts, publications and annual reports. If you have comments or suggestions, please use our feedback form!
securities that cannot be clearly allocated to the “trading” or “held-to-maturity” portfolios; these securities can be disposed of at any time and are reported at their fair value at the balance sheet date. Changes in fair value are not recognised in the statement of income.
securities that are held principally for short-term trading purposes. They are measured at their fair value at the balance sheet date.
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