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Trade is often restricted because the
Realized Gains
Profits earned from the sale of an asset, which exceed the asset's purchase price, recognized in the company's financial statements.
Fair Value
Fair value is the estimated price at which an asset or liability could be traded in a fair transaction between willing parties, other than in a forced or liquidation sale.
Bond Investments
Purchasing debt securities issued by corporations or governments, where the investor lends money in exchange for interest payments and the return of the bond's face value at maturity.
Short-Term Debt
Borrowings that are due for repayment within one fiscal year or operating cycle.
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