Holdings refers to the assets or investments that a company or individual owns at a particular point in time. These assets can include stocks, bonds, real estate, commodities, and other securities.

Key Components of Holdings:

1. Security Holdings:– List of securities owned, including stocks, bonds, and derivatives.- Quantity of each security held.- Cost basis per security.

2. Cash and Cash Equivalents:– Cash on hand.- Deposits in banks and other short-term investments.

3. Other Assets:– Investments in real estate, commodities, and other assets.- Intangible assets such as patents and trademarks.

4. Liabilities:– Debts owed to others.- Accounts payable.

Types of Holdings:

• Current Holdings: Assets that are expected to be turned into cash or used in the near future.
• Long-Term Holdings: Assets that are held for an extended period of time, typically more than a year.
• Core Holdings: Assets that are essential to the company’s operations or business model.
• Satellite Holdings: Assets that are not core to the company’s operations but are held for diversification or arbitrage purposes.

Uses of Holdings Data:

• Financial Reporting: Holdings data is used to prepare financial statements, such as balance sheets and income statements.
• Investment Management: Investors use holdings data to track their portfolio performance and make investment decisions.
• Capital Structure Analysis: Holdings data can be used to assess a company’s capital structure and debt-to-equity ratio.
• Performance Analysis: Holdings data can be used to analyze the performance of different investments or asset classes.

Example:

A company with holdings of 100 shares of Apple stock, 50 bonds, and $100,000 in cash would have the following holdings:

• Security Holdings: 100 shares of Apple stock, 50 bonds
• Cash and Cash Equivalents: $100,000
• Other Assets: None
• Liabilities: None