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A stream becomes graded when
Available-for-Sale Debt Securities
Financial assets acquired primarily for selling in the short term but may be held for a longer period, reported at fair market value on balance sheets.
Premiums
Additional amounts paid over the normal cost or face value, often relating to insurance costs or bond prices.
Amortized
The gradual reduction of a debt over a period of time through regular payments that cover both principal and interest.
Available-for-Sale Securities
Financial instruments that are not classified as held-for-trading or held-to-maturity, marked to market for financial reporting purposes.
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