POSTULATE, in logic, is a proposition that is accepted as true in order to provide a basis for logical reasoning.
UNDERWATER, in securities, is securities held in a portfolio with an unrealized market loss. Selling them would mean realizing the loss and, according to statutory accounting, a reduction in policyholders' surplus.
APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.
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