Held for trading

Accounting - financial instruments.

(HFT).

Assets or liabilities acquired or incurred for the purpose of generating a profit from short-term fluctuations in prices.

Held for trading financial assets and financial liabilities are an example of ALFVs (financial assets or financial liabilities accounted for at fair value through profit or loss).

See also

• ALFV
• Held-to-maturity
• IFRS 9