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Held-to-Maturity Securities

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Held-to-Maturity Securities
Debt securities that a firm has the ability and intent to hold until maturity.

Notes:
These are reported at amortized cost, therefore, they are not affected by swings in the financial markets.

See also: Debt, Maturity

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81 says auditors ordinarily should obtain written representations from management confirming, with respect to held-to-maturity securities, that management has the intent and the entity has the ability to hold such securities to maturity.
5 billion, and held-to-maturity securities increased $1.
For any held-to-maturity securities sold (or transferred to another
 
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