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Fair Value
The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants.
Available-for-sale Securities
Financial assets intended to be sold off before they mature or in response to changes in market conditions, not classified as held-to-maturity or trading securities.
Market Value
The current price at which an asset or service can be bought or sold in the open market.
Common Stock
Common stock represents ownership shares in a corporation, entitling holders to vote at shareholder meetings and receive dividends.
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