Examlex
A debit to an account indicates an increase in that account.
Common Stock
A type of security that represents ownership in a corporation and gives holders voting rights and a share in the company's profits through dividends.
Outstanding Stock
The shares of a corporation that have been issued and are in the hands of the public.
Long-Term Investments-HTM
Investments classified as held-to-maturity (HTM) are financial assets a company intends and is able to hold until a fixed future date.
Short-Term Investment-AFS
Refers to Available-for-Sale short-term investments that are not classified as held-to-maturity or trading, and can be sold in response to liquidity needs or changes in interest rates.
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