Examlex
A qualitative variable whose outcomes are assigned numerical values is called a coded variable.
Unrealized Loss
A loss that results from holding onto an asset that has decreased in price, but has not yet been sold or actualized through closure of the position.
Held-to-Maturity Securities
Debt securities that a firm has the positive intent and ability to hold until maturity.
Parent-Subsidiary Relationship
A corporate structure dynamics where one company (the parent) controls another company (the subsidiary) through ownership of a majority of its voting stock.
Common Stock
Equity ownership in a corporation, with holders having a vote in company matters but typically last in line for claims on assets.
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