AFS


AFS
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 unwilling to commit to hold to maturity. Designation of a security as AFS does not mean that the investor plans to sell it prior to maturity. FAS 115 requires investors to report unrealized gains or losses in AFS securities as changes in reported equity.
See FAS 115, held-to-maturity, and trading. American Banker Glossary

Financial and business terms. 2012.

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  • Afs — steht für adaptive front lighting system, adaptives Frontbeleuchtungs System (KFZ Technologie/Fahrerassistenzsysteme). adaptive front steering, adaptive Vorderradlenkung (KFZ Technologie/Fahrerassistenzsysteme). AFS Methode, Aufmerksamkeits… …   Deutsch Wikipedia

  • AFS — steht für Abfiltrierbare Stoffe adaptive front lighting system, adaptives Frontbeleuchtungs System (KFZ Technologie/Fahrerassistenzsysteme) adaptive front steering, adaptive Vorderradlenkung (KFZ Technologie/Fahrerassistenzsysteme) Advanced Focus …   Deutsch Wikipedia

  • AFS — AFS: Abk. für ↑ Atom Fluoreszenzspektroskopie. * * * I AFS,   Abkürzung für Atomfluoreszenzspektroskopie. II …   Universal-Lexikon

  • AFS — is an acronym that may refer to:Computing* Andrew File System, a distributed networked file system ** OpenAFS, an open source implementation of the Andrew File System * AtheOS File System, part of the Syllable operating systemEducation* AFS… …   Wikipedia

  • AFS — Saltar a navegación, búsqueda Andrew File System Obtenido de AFS Categoría: Siglas …   Wikipedia Español

  • afs. — afs. afs. (fork. for afsender) …   Dansk ordbog

  • AFS — affiliated firms and subsidiaries. Термины атомной энергетики. Концерн Росэнергоатом, 2010 …   Термины атомной энергетики

  • afsæt — af|sæt sb., tet, afsæt, tene, i sms. afsæts , fx afsætsplanke; tage afsæt …   Dansk ordbog

  • AFS — Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom.   Sigles d’une seule lettre   Sigles de deux lettres > Sigles de trois lettres   Sigles de quatre lettres …   Wikipédia en Français

  • AFS — American Fisheries Society (Community » Non Profit Organizations) American Fisheries Society (Medical » Veterinary) **** Available For Sale (Business » General) *** Andrew File System (Computing » Software) ** American Field Service (Governmental …   Abbreviations dictionary