B. Held-to-maturity debt securities.C. Available-for-sale debt securities.D. Available-for-sale equity securities.E. All of these. 相关知识点: 试题来源: 解析 E 题目考查投资的分类。根据会计准则,投资通常分为以下几类: 1. **交易性金融资产(A)**:以短期买卖获取价差为目的持有的证券。 2. *...
Bonds and other debt vehicles—such as certificates of deposit (CDs)—are the most common form of HTM investments. Bonds and other debt vehicles have determined (or fixed) payment schedules and a fixed maturity date, and they are purchased to be held until they mature. Since stocks do not ...
operations more difficult. Among them, held-to-maturity investments corresponds to the original investment guidelines provide for the long-term bond investments, and accounts of specific re-processing of the provisions of this article with examples to explain the corresponding held-to-maturity ...
This chapter illustrates a debt instrument with a variable interest rate can satisfy the criteria for a held-to-maturity investment. For floating rate financial instruments, periodic re-estimation of cash flows to reflect movements in market rates of interest alters the effective interest rate. If ...
value of the held-to-maturity debt securities amounted to HK$137.0 billion, with an unrealised gain of HK$895 million at 31 December 2004. hangseng.com.cn 於㆓零零㆕年十㆓月㆔十㆒ 日,持至期滿之債務證券之公平價 值達港幣㆒千㆔百七十億元,包括未 實 現之 增值港幣八億九千五百萬...
Definition: Held to maturity securities are investments that management intend to keep for the life of the investment and not sell before they mature or expire.What Does Held to Maturity Securities Mean? Contents [show] When a company buys stocks or debt securities as investments, there are seve...
Because of accounting standards, companies have to classify investments in debt or equity securities when they are purchased. Other than held-for trading, other options include held-to maturity or available for sale.依据会计准则，公司必须在购买债务证券或权益证券时对其进行分类。除交易性金融资产外，还...
Held-to-maturity (HTM) securities provide investors with a consistent income stream; however, they are not ideal if an investor anticipates needing cash in the short term. How Held-to-Maturity (HTM) Securities Work Bonds and other debt vehicles—such as certificates of deposit (CDs)—are the...
Held-to-Maturity Securities Securities, especially debt securities, which an investor owns until they mature and therefore cease to exist. This entitles the holder to all coupon and other payments, as well as reimbursement for the principal amount. Because these securities are held until maturity, ...
Companies mostly use held to maturity securities to protect themselves against interest rate fluctuations, diversify their investment portfolios, and realize a small, low-risk capital gain over a longer period of time. The investments usually comprise debt instruments, such as government bonds orcorporat...