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 — 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

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  • 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

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  • AFS Intercultural Programs — AFS (originally the American Field Service) was established in 1915 by A. Piatt Andrew, a onetime economics professor at Harvard University and former U.S. Assistant Secretary of the Treasury. Begun as a service of volunteer ambulance drivers in… …   Wikipedia

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