Held for trading. The 2nd group contains monetary belongings that are held for buying and selling. All derivatives (except Those people specified hedging instruments) and monetary belongings acquired or held for the objective of promoting during the temporary or for which there is a new pattern of limited-term financial gain https://franciscorvwww.blogspothub.com/28104114/helping-the-others-realize-the-advantages-of-39-cash