Although it is preferred, there does not have to be a variable label, or a unique, short, single-word description for that variable placed in the first row on the Data worksheet

Debt securities that the company has the positive intent and ability to hold to maturity. Companies report held-to-maturity securities at amortized cost, recognize interest when earned, and do not recognize unrealized holding gains or losses.

(a) interest rate swap (b) held-to-maturity securities (c) gains trading (d) consolidated financial statements

In which country would an advertiser not be allowed to create an ad in which an actor portrays a child purchasing a toy at a large toy retailer?

A) Switzerland B) Kenya C) Mexico D) United States E) Canada