Under US GAAP debt and marketable equity seucurities have to be classified into one of the three categories:
Held-to-maturity. If the entity has the intent and the abilitiy to hold the debt security until maturity, it may classify the security as held to maturity. Since equity securities have no maturity, it only applies to debt securities. [...]
Held-to-maturity, Available-for-sale, and Trading Category
Categorized in Accounting, Investment Accounting
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