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Debt securities are defined in ASC 320-10-20 as those that represent a creditor relationship with an enterprise. Refer to LI 3.2 for discussion on the scope of ASC 320.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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