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Debt Securities
Financial instruments representing money borrowed that must be repaid, such as bonds, bills, or notes.
Available-for-Sale Securities
Financial assets that a company intends to sell within a short period but can hold onto for an indefinite period, classified as neither held for trading nor held to maturity.
Realizable Securities
Financial assets that can be quickly converted into cash with a known market price.
Unrealized Loss
A decrease in the value of an investment that has not yet been sold and therefore not yet recognized as a loss in the accounts.
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