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8- Short-term interest earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days
a- Cash equivalents
b- Trading securities
c-Available for sale securities
d- Marketable securities
9- Investments acquired with the intent of generating profits by reselling the investment in the very near future; classified as current assets
a- Equity securities
b-Available for sale securities
c-Trading securities Cash equivalents
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