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Debt securities classified as held-to-maturity are reported at amortized cost, subject to an impairment test (see ARM 5010.45). Realized gains and losses for these securities are reported in earnings. Dividend and interest income, including amortization of premium and discount, should also be included in earnings. ASC 320 does not address the methods used for recognizing and measuring the amount of dividend and interest income.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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