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Match each of the definitions that follow with the appropriate investment term (aj). Debt securities purchased and sold to earn short-term profits from changes in

Match each of the definitions that follow with the appropriate investment term (aj).

Debt securities purchased and sold to earn short-term profits from changes in the market price.

Securities that management intends to convert to cash within one year.

Securities not intended to be converted to cash in the short term.

An adjustment to the reported value of the trading securities portfolio from its prior period market value to the current period market value.

Notes and bonds that pay interest and have a fixed maturity.

Debt investments that a company intends to keep until their maturity date.

Securities not held for trading or to maturity or other strategic reasons.

The difference between the net proceeds and the cost of the bond at the time of sale.

The difference between the net proceeds and the cost of the bond not yet confirmed by a sale.

a.

Debt securities

b.

Short-term investments

c.

Gain or loss on sale

d.

Long-term investments

e.

Trading securities

f.

Available-for-sale securities

g.

Held-to-maturity securities

h.

Fair value adjustment

i.

Unrealized gain or loss

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