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Briefly List Some of the Drivers or Choices That Result

question 110

Essay

Briefly list some of the drivers or choices that result in the adoption of CSR by companies in the Middle East.


Definitions:

Outstanding Stock

The shares of a corporation that have been issued and are in the hands of the public.

Long-Term Investments-HTM

Investments classified as held-to-maturity (HTM) are financial assets a company intends and is able to hold until a fixed future date.

Short-Term Investment-AFS

Refers to Available-for-Sale short-term investments that are not classified as held-to-maturity or trading, and can be sold in response to liquidity needs or changes in interest rates.

Available-for-Sale Debt Securities

Debt securities not classified as held-to-maturity or trading securities, and are thus recorded at fair value with changes reflected in other comprehensive income.

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