available-for-sale security
Noun
GAAP


A nonderivative financial asset that is not classified as a loan receivable, held-to-maturity security or trading security – it is measured at fair value and with unrealized gains and losses recognized at fair value through other comprehensive income (FVTOCI) and reported in other comprehensive income (OCI).

Synonym(s): 
  • available for sale debt investment; available for sale debt security; available for sale security; available-for-sale debt investment; available-for-sale debt security.