How do you translate “その他有価証券”?
Under the Japanese accounting standards, securities are classified into the following four categories:
- 売買目的有価証券: held-for-trading security
- 満期保有目的の債券: held-to-maturity security
- 子会社株式及び関連会社株式: subsidiary/affiliate stock
- その他有価証券: available-for-sale securities
The last category, その他有価証券, is meant to be held for a long-term.