English to French Bus/Financial Accounting Conversion of accounts to Japanese standards

"Accounting treatment for Securities

Marketable securities for trading purpose
Held-to-maturity investments
Investment securities in subsidiary and affiliate company

Other securities

Marketable securities
(243, my ref.) Are "Marketable securities for non-trading purpose" on balance sheet? (市場性のある「その他有価証券」のB/S計上の有無)

(253, my ref.) Non-marketable securities
Are "Non-Marketable securities for non-trading purpose" on balance sheet? (市場性のない「その他有価証券」のB/S計上の有無)"

This text comes from an questionnaire from a Japanese company, the aim of which appears to be to convert foreign subsidiaries' accounts to Japanese accounting standards.
The Japanese-English translation appears to be somewhat shaky in parts. I have provided the Japanese for the key terms, if this helps anybody.

A secondary question is whether there is any difference between investment securities and marketable securities, (as my (albeit general) dictionary gives "titres de placement" and "valeurs mobilères for both)?

Thanks in advance.