| 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.
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