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Trading Securities
Trading securities are investments in debt or equity that a company plans to actively buy and sell to generate profit from short-term fluctuations in their prices.
Held To Maturity
An accounting classification for debt securities that a company intends and is able to hold until they mature.
Accrued Interest
Interest that has been incurred but not yet paid over a specified period, typically relating to bonds or loans.
Bond Interest Rate
The percentage of interest that bond issuers must pay to bondholders, typically expressed as an annual rate.
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