At this paper, we describe Gaussian Oresme numbers taking into account the Oresme numbers. Furthermore, we investigate their some basic characteristic properties such as Binet formula and Cassini identity, etc. Moreover, we define quaternions with Gaussian Oresme coefficients and obtain their some spectacular properties.

In the present work, we define harmonic complex balancing numbers by considering well-known balancing numbers and inspiring harmonic numbers. Mainly, we investigate some of their basic characteristic properties such as the Binet formula and Cassini identity, etc. In addition, one type of symmetric matrix family whose entries are harmonic complex balancing numbers is constructed. Additionally, some linear algebraic properties are obtained. Furthermore, some inequalities are stated by exploiting the well-known inequalities between various matrix norms. Finally, we illustrate the results with some numerical examples.