Examlex
The valuation of available-for-sale debt securities is similar to the procedures followed for trading debt securities, except that changes in fair value are not recognized in current income.
Deception
The act of misleading or tricking someone into believing something that is not true, often for personal gain.
Franchisor
A business entity that grants another party the right to operate a business using its trademark, products, and business model.
Prospective Franchisee
An individual or entity considering the acquisition of a franchise license to operate a franchised business.
Reasonable Basis
Reasonable basis is a standard in law and finance that suggests a belief or action is supportable based on the facts and evidence available at the time, implying due diligence was exercised.
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