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Amortized Cost Model
An accounting method where the carrying amount of a financial asset or liability is adjusted for amortization of discount/premium and impairment losses.
Year End
The end of a fiscal year when a company completes its accounting period and financial statements are prepared.
Non-Strategic Investments
Investments made by a company in assets or other companies that are not central to its main line of business or long-term objectives.
Purchase Cost
The total amount paid to acquire an asset, including any additional charges necessary to bring it to its intended use.
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