Examlex
The di+,di− variables are referred to as
Held-to-maturity Securities
Debt securities that a company has the intent and ability to hold until they mature, not to be sold beforehand.
Debt Investments
Investments made through the purchase of bonds, notes, or other financial instruments that obligate the issuer to pay the investor fixed or variable interest payments and to repay the principal at maturity.
Maturity Date
The specified date on which the final payment of a loan, bond, or financial agreement is due to be paid.
Debt Securities
Financial instruments representing a loan made by an investor to a borrower, typically involving predefined interest payments and return of principal at maturity.
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