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Debt Securities
Financial instruments representing a loan made by an investor to a borrower, typically involving periodic interest payments and the return of principal at maturity.
Held-to-maturity Securities
These are financial assets that a company has the intent and ability to hold until they mature.
Amortized Cost
The expense of an intangible asset over its useful life.
Investee
An entity in which an investor holds an interest, often evidenced by ownership of shares or securities.
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