Examlex
The body of the presentation includes all of the following EXCEPT
Debt Security
A financial instrument representing a loan made by an investor to a borrower, typically corporate or governmental, where the borrower is obligated to pay back with interest.
Expected Cash Flows
The estimated amount of money to be received or paid out over a period in the future.
Other-Than-Temporary Impairments
Losses recognized on investments when a decline in value is judged to be long-term rather than temporary, impacting the value of securities on a balance sheet.
Debt Investments
Investments made in bonds or other debt securities, where the investor lends money to an entity (corporate or governmental) that borrows the funds for a defined period at an interest rate.
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