Examlex
Which of the following best describes the concept of due regard?
Debt Investments-HTM
Investments in debt securities that are held to maturity, meaning the investor plans to hold the securities until they are paid off at their maturity date.
Stock Investments
Securities representing equity or ownership interest in a corporation, allowing investors to gain dividends and potentially capital gains.
Fair Value
An estimate of the market value of an asset or liability, based on the price that two willing parties would agree to in an arm's length transaction.
Unrealized Gain
The increase in value of an asset that has not been sold yet, thus not realized as actual profit.
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