Examlex
Which of the following is intended as a supplement or replacement for the summary data of the UCR?
Extraordinary Loss
Unusual and infrequent losses that are not part of the ordinary activities of a business, such as losses from natural disasters.
Discontinued Operations
Parts of a company's core business or product lines that have been sold, disposed of, or eliminated from operations, often reported separately in financial statements.
Held-to-maturity Securities
Debt securities that an investor intends to hold until a fixed maturity date.
Debt Securities
Financial instruments that represent a loan made by an investor to a borrower, typically including terms for interest payments and the return of principal at maturity.
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