Debt Securities

Home » CMA Glossary Term » Financial Statements and Reporting » Debt Securities

Debt securities are financial instruments representing a creditor relationship with an entity, typically involving a fixed income stream through interest payments and the return of principal at maturity. Common examples include bonds, debentures, and notes. What is debt securities? They are essential components of investment portfolios, offering predictable returns and diversification. Debt securities are primarily categorized under Financial Statements and Reporting due to their impact on financial disclosures and performance analysis.

CMA Prep Course

CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.