Japanese term or phrase: 有価証券


Full text: その他有価証券評価差額金

My issue: 有価証券. Is it "Securities" or "Marketable Securities"?

My understanding: Valuation difference on other marketable securities




有価証券 = marketable securities (Agreed). However, その他有価証券 must be translated as
available-for-sale securities. It is a stand-alone asset account that is
subject to tighter valuation rules than investment securities or held-to-
maturity securities.

