[...] are debt securities that management intends to hold to their maturity dates.
Answer
Held-to-maturity securities
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities (bonds). Loans and receivables.
Financial liabilities:
All other liabilities (such as bonds payable or notes payable).
Accounting for Gains and Losses on Marketable Securities
<span>Held-to-maturity securities. Debt securities that management intends to hold to their maturity dates. At year-end, they are reported at cost adjusted for the effect of interest (debit the securities account and credit the interest income account) and unrealized holding gains and losses are not recognized.
Trading securities. Debt and equity securities bought and held mainly for sale in the short term to generate income on price changes. At year-end, they are report
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