Examlex
Diversification can reduce or eliminate ________ risk.
Effective Yield
The total yield of a bond, taking into account annual interest payments and the bond’s price fluctuation.
Fair Value Option
An accounting choice that allows companies to report financial assets and liabilities at their fair values, with changes in fair value recognized through profit or loss.
Unrealized Holding
Unrealized holding refers to profits or losses on investments or assets that have increased or decreased in value but have not yet been sold or realized.
Bond Liability
Bond liability is the amount owed by a bond issuer to bondholders, including both the principal amount borrowed and any accrued interest, until the bond matures.
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