trading book

Definition

An accounting book that includes all securities that the institution regularly buys and sells on the stock market. These securities are accounted for in a different way than those in the banking book, which are meant to be held by the institution until they mature and are not usually affected by market activity.
Browse Definitions by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
trading below cash trading costs