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Accounting Terminology
Held-to-Maturity Securities: Debt securities purchased by an investor with the intent of holding the securities until they mature.

Historical Cost: The dollar amount originally exchanged in an arm's-length transaction; an amount assumed to reflect the fair market value of an item at the transaction date.

Historical Exchange Rate: The exchange rate that existed on the date of a transaction.

Horizontal Analysis of Financial Statements: A technique for analyzing the percentage change in individual income statement or balance sheet items from one year to the next.