Debt securities reflect a creditor relationship such as investments in notes,bonds,and certificates of deposit.

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Debt securities represent an agreement between the issuer of the security (borrower) and the investor (creditor), where the investor lends money to the issuer in exchange for regular interest payments and the return of the principal amount at maturity. Examples of debt securities include bonds, notes, and certificates of deposit.

Debt Securities Reflect a Creditor Relationship Such as Investments in Notes,bonds,and