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Changes in classification should occur only when justified by the facts and circumstances within the concepts of ASC 320-10-25-6 and ASC 320-10-35-10. Transfers from the held-to-maturity category should be rare. In addition, given the nature of a trading security, transfers into or from the trading category also should be rare.

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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