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Performance appraisal is an important link between and .
Available-for-Sale Debt Securities
Debt instruments not classified as held-to-maturity or trading securities, reported at fair value with unrealized gains or losses in other comprehensive income.
Exchange Rate
The rate at which one currency can be exchanged for another currency, affecting international trade and investments.
Canadian Dollars
The official currency of Canada, represented by the code CAD in the foreign exchange market.
U.S. Dollars
The official currency of the United States, used as a standard monetary unit.
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