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BMI is only an indirect indicator of body fatness and therefore will not accurately classify all individuals because it fails to distinguish between
Available-For-Sale Securities
Debt or equity securities not classified as held-to-maturity or trading securities, measured at fair value with changes recognized in other comprehensive income.
Realized Gain
is the profit made from selling an asset at a higher price than its purchase cost, officially recognized once the transaction is completed.
Fair Value
The value obtained for disposing of an asset or incurred in transferring a liability during a regulated deal among market entities on the date of measurement.
Net Income
The amount of profit left after all operating expenses, taxes, and interest are paid, indicating a company's financial performance over a specific period.
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