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Equity Securities
Financial assets representing ownership interest in an entity, such as stocks, which provide the holder with voting rights and potential dividends.
Stock Options
Contracts that grant the holder the right, but not the obligation, to buy or sell a stock at a predetermined price within a specific time frame.
Available-for-Sale
Available-for-sale refers to financial assets that are not classified as held-for-trading or held-to-maturity, and are recorded at fair value with changes recognized in other comprehensive income.
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