Trading Account Assets Separate account managed by banks that buy (underwrite) U.S. government securities and other securities for their own trading account or for resale at a profit to other banks and to the public, rather than for investment in the bank's own investment portfolio. Trading assets are segregated from the investment portfolio.They are recorded separately when acquired until they are disposed ofor sold, and are recorded at the price in effect when these securities arepurchased or sold. Trading assets held for other banks are marked tomarket (adjusted to current market value) while held by a bank. - From the Dictionary of Banking Terms Copyright © 2006, 2000, 1997, 1993, 1990 by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher. /glossaries/trading-account-assets/4942478-1.html