" A trading asset is one that is acquired principally for the purpose of generating short-term gains or a dealer’s margin. A financial asset is classified as trading, regardless of why it was purchased, if it is part of a portfolio with a recent history of short-term profit-taking [IAS39.10] .
All derivative financial assets are classified as trading unless they are designated and effective hedging instruments [IAS39.10] ."
http://www.pwc.com/Extweb/service.nsf/docid/B504BA6C47BB9396...



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Note added at 11 minute (2006-05-31 12:42:56 GMT)
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exemple de utilizare:

"Active angajate şi cheltuieli făcute în avans: ..."
sursa: www.italo-romena.ro/download/ BITR_Bilant_2004_romana.doc