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Equity Securities
Equity securities represent ownership interest held in a company by investors in the form of shares of stock, which may generate income through dividends and potential appreciation.
Highly Liquid Securities
Financial instruments that can easily be converted into cash with minimal impact on their price.
Low-Risk Securities
Investments that have a lower chance of loss or default, often characterized by more stable returns.
Historical Cost Principle
An accounting principle that states that assets should be recorded and reported at their original purchase cost.
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