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The presentation and disclosure requirements for investments are generally applicable to both public and private reporting entities.
Although S-X 5-02 requires use of the term “marketable securities” to describe investments in debt and equity securities, we believe complying with the ASC 320 guidance satisfies this S-X requirement as well. As such, we see no difference in the reporting requirements for debt and equity securities between public and private companies. However, reporting entities that are not public business entities are not required to disclose the fair value of financial instruments measured at amortized cost basis.

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