Examlex
Financial records fall outside the scope of HIPAA law.
Fair Value
An estimate of the appropriate value of an asset or liability based on current market conditions.
Available-For-Sale
A classification for financial assets implying that they can be sold in the future; these assets are not necessarily held till maturity and their unrealized gains or losses are generally reported in other comprehensive income.
Trading Debt Securities
Refers to the buying and selling of debt instruments such as bonds in the financial markets, aiming for profits from changes in their prices.
Accounting Differences
Discrepancies that arise between accounting practices, often due to different standards or interpretations.
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