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No unrealized gains and losses are recorded when using the amortized cost model.
Essential Attributes
Characteristics or features that are fundamental or necessary to the identity, nature, or function of something.
Competitive Sporting
Refers to sports activities that involve contest, competition or rivalry between two or more parties aiming to win or perform better than the others.
Divine Messenger
A being or entity believed to carry messages or perform tasks on behalf of a deity or deities.
Referents of the Concept
Objects, events, or entities that a concept or term refers to or includes within its scope.
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