All of the options provided are considered debt securities.

'Commercial paper' is a short-term debt instrument issued by corporations to raise funds.

'Convertible bonds' are debt securities that can be converted into shares of the issuing company's common stock.

'Loans receivable' are debt instruments that represent money lent out by a company to individuals or other entities.

Therefore, all of these options are classified as debt securities.

What is Not a Debt Security? Identifying Debt Securities

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