Market, active (activ market)

Term from IAS (36.6, 38.7 and 41.8). In relation to a financial instrument as defined in IAS 39, supply and demand provided that – buyers and sellers can usually meet at any time, – the resulting price is readily and regularly available from an exchange, dealer or broker, industry group, financial services agency – e.g. Reuters, Bloomberg – or regulatory authority, and – the quoted price reflects actual and regular market turnover. – A trading venue in which there is much trading (a market in which there is much trading). – See Graveyard Market, Price Manipulation, Market Maker, Prearranged Trading, Snake Trading, Wash Sales.

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