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Which of the following protocols is reliable?
Held-to-Maturity Debt Securities
Financial instruments that a firm intends and is able to hold until they mature, usually recorded at cost adjusted for amortization.
Equity Securities
Financial instruments that represent ownership interest in a company, such as stocks, granting holders a claim on part of the company's assets and earnings.
Insignificant Influence
Refers to a situation where an investor cannot exert significant control or influence over the investee company.
Significant Influence
The capacity to impact the financial and operating decisions of another entity without having full control over it.
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