ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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TRADE DATE Definition
TRADE DATE, in securities, is the actual date on which a trade is initiated or executed.
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UNUSUAL GAINS AND LOSSES are material gains and losses that are either unusual or occur infrequently, but not both, are excluded from the extraordinary item classification See EXTRAORDINARY ITEMS.
PAID IN SURPLUS see PAID-IN-CAPITAL.