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Which of the following is an example of a technical standard?
Interest
The cost of borrowing money, typically expressed as an annual percentage of the loan or deposit amount.
Unrealized Holding Gain
The increase in value of an asset that is still held by an entity and has not been sold for a profit.
Trading Security
A financial asset that a company holds primarily for the purpose of selling it in the short term to profit from price changes.
Available-For-Sale Security
A financial asset that is neither classified as held-to-maturity nor held for trading, and the investor intends to sell if needed before its maturity or holding period ends.
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