RESTRICTED ASSETS Definition

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RESTRICTED ASSETS are assets / resources which are restricted by legal or contractual requirements for use under specific circumstances or purposes.

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INTEREST DATES are the dates on which interest is payable to the holders of bonds: for government, corporate and municipal bonds, twice a year; for mortgage-backed securities, every month, and for foreign securities typically once a year.

ECONOMIC EVENT is the transfer of control of an economic resource from one party to another party.

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