产生于06年企业会计准则。 交易性证券投资，类似于原先的短期证券投资。期末按交易所市价计价（视为公允价值）。公允价值的变动计入当期损益，而不再采用现行的单边调整的成本与市价孰低法。
第三，由于私人投资者在买卖ETF上的便捷性，可能促使其频繁交易。
Third, because it is easy for private investors to buy and sell ETFs, they may be tempted to trade them too often.
鉴于交易所交易的流动性和整体较低的花费，我们认为，SLV是投资者拥有白银价格敞口的一个有效方法。
Given the exchange traded liquidity and low overall expenses, we view SLV as an efficient way for investors to own exposure to the price of silver.
他本周说，此类项目很有希望，因为它们避开了银行和一级交易商，直接向关键信贷市场的贷款者或投资者提供了流动性。
'Such programs are promising because they sidestep Banks and primary dealers to provide liquidity directly to borrowers or investors in key credit markets,' he said this week.
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