Examlex
Unstructured observation is used:
Foreign Currency Items
Foreign currency items are transactions, assets, or liabilities denominated in a currency other than the reporting entity's functional currency.
Pension Liability Adjustments
Modifications made to the recorded amounts of pension obligations to reflect changes in estimates, plan amendments, or actuarial assumptions.
Investor
The company investing in another company’s stock.
Debt Securities
Financial instruments representing a loan made by an investor to a borrower, typically including features like the principal amount, interest rate, and maturity date.
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