Held-to-Maturity Debt Securities

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Held-to-Maturity Debt Securities are financial instruments that a company intends and is able to hold until they mature. These securities are recorded at amortized cost on the balance sheet, reflecting their purchase price adjusted for any amortization of premium or discount. The classification of held-to-maturity indicates a commitment to retain the investment until its maturity date, thus avoiding market volatility impacts.

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