Examlex
is an example of ADR in which the parties avoid litigation by submitting their dispute to a neutral third person who helps the parties resolve their dispute; the third person does not render a decision resolving it for them.
Acquisition Cost
The total cost incurred to acquire an asset, including the purchase price and all other expenses necessary to bring the asset into its intended use.
Available-for-Sale Securities
Financial assets that are neither held for trading purposes nor intended to be held to maturity, which can be sold in response to liquidity needs.
Held-to-Maturity Securities
Financial assets that the holder has the positive intent and ability to hold until a specified maturity date.
Debt Securities
Financial instruments that signify amounts owed by the issuer to the holder and include terms regarding repayments and interest rates.
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