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Available-For-Sale Debt Investments
Financial assets in the form of debt securities that a company intends to hold for a period but are not classified as held-to-maturity or trading securities.
Held-To-Maturity Classification
A financial accounting term for bonds or other debt securities that a firm intends to hold until they mature.
Fair Value Adjustment
An adjustment made to the carrying value of an asset or liability to reflect its value at current market conditions.
Unrealized Gain
A profit that exists on paper resulting from an investment that has increased in value but has not yet been sold for cash.
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