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Which pair is a correct match of a person and a theory?
Available-for-Sale Securities
Financial assets that are neither held for trading purposes nor intended to be held to maturity, which can be sold in response to liquidity needs.
Held-to-Maturity Securities
Financial assets that the holder has the positive intent and ability to hold until a specified maturity date.
Debt Securities
Financial instruments that signify amounts owed by the issuer to the holder and include terms regarding repayments and interest rates.
Trading Securities
Financial assets bought and held primarily for sale in the short term to generate income on short-term price differences.
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