Examlex
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Cash Equivalents
Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
Notes Receivable
Financial assets representing money owed to the holder of the note, usually in the form of a formal written agreement.
Common Stock Account
An equity account on a company's balance sheet representing the value of shares issued by the company and held by shareholders.
Historical Par Value
A nominal value assigned to a security or stock when it is issued, which remains unchanged over time despite market fluctuations.
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