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Exposure Draft
A document issued by accounting or regulatory bodies for public comment, outlining proposed changes to accounting standards.
Contractual Cash Flows
The cash flows that are specified within the terms of a contract, especially important in the context of financial instruments.
Amortized Cost
The accounting method of gradually reducing the cost value of an intangible asset through periodic charges to expense.
Minority Passive Equity Securities
Investments in equity instruments where the investor does not have significant influence or control over the operations of the investee.
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