SHORT TERM DEBT is any debt owed by a company that is due and payable within one year. The debt is often made up of short-term bank loans the company is liable for.
COST BASIS, in securities, is the purchase price after commissions or other expenses. It is used to calculate capital gains or losses when the security is eventually sold.
MATERIAL is information important enough to change an investor's decision. Insignificant information has no effect on decisions, so there is no need to report it.
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