Examlex
Which of the following is NOT a reason for the high failure rate of new businesses?
Equity Securities
Financial instruments representing ownership interest in a company, such as stocks.
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.
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