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List the five elements required for the existence of a landlord-tenant relationship.
Held-To-Maturity Securities
Debt securities that a firm has the intent and ability to hold until they mature rather than trading them.
Trading Securities
Financial instruments bought and held primarily for selling in the near term to profit from price changes.
Unrealized Gain (Loss)
The increase (gain) or decrease (loss) in the value of investments that a company holds, which have not yet been sold for a profit or a loss.
Long-Term Investments
Assets intended to be held for more than one year, including stocks, bonds, real estate, and other securities.
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