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Foreign Currency
Currency used in a country other than one’s own, involving the exchange of currencies in the global market for trading, investment, and finance.
Merchandise
Goods that are bought and sold in a retail or wholesale environment.
Available-For-Sale Debt Securities
Debt securities that are neither classified as held-to-maturity nor trading securities, and companies can sell these before their maturity date if needed.
Amortized Cost Basis
A financial calculation method that gradually writes off the initial cost of an asset over time.
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