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Available-for-sale
A classification of securities that are not actively managed for trading or held to maturity but can be sold for cash needs or other purposes.
Unrealized Holding Gain
Refers to an increase in the value of an investment that has not been sold yet, thus the gain is not "realized."
Passive Debt Investments
Investments in debt instruments, such as bonds, where the investor does not exert influence over the issuer.
Held-to-maturity
A classification for investment securities which the investor has the intent and ability to hold until a specified maturity date.
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