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Submitted By ctactacan
Words 4141
Pages 17
Investments in Marketable Equity and Debt Securities (SFAS #115, for fiscal years beginning after 12/5/1993)

|Reporting Category |Classification Criteria |
|Held to Maturity |Debt securities the investor has the positive intent and ability to hold to maturity |
|Trading Securities | |
| |Debt or equity securities |
| |held for immediate resale |
|Securities Available for Sale |Debt or equity securities not classified as either securities held to maturity or |
|(“catch all”) |trading securities |

Debt Securities: (creditor relationship) US Gov. bonds and notes, municipal securities, corp. bonds/notes/paper, convet. debt.

Equity Securities: (ownership interest) common, preferred, or other capital stock, share rights, warrants, and call or put options. Reporting Categories For Investments
|Types of Securities |Characteristics |Reporting Category |Reported at: |
| |Investor has the positive intent and | | |
|Debt |ability to hold to maturity |Held To Maturity |amortized cost |

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