Examlex
The James-Lange theory of emotion suggests that emotions trigger physiological reactions.
Fair Value Adjustment
A financial accounting process of adjusting the carrying value of an asset or liability to align with its current market value.
Available-for-Sale
A classification for financial assets implying that they are not primarily held for trading purposes but can be sold if needed.
Unrealized Loss
An unrealized loss occurs when an asset's value decreases, but the asset has not yet been sold, so the loss is not yet realized in a transaction.
Unrealized Loss
A loss that results from holding onto an investment that has decreased in price, but has not yet been sold.
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