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Đến với DEBET là bạn đang đến với thế giới của sự chuyên nghiệp, đẳng cấp mà một nhà cái hàng đầu Germany mang lại. Tận hưởng thế giới cá cược online chất lượng, uy tín mà ít thị trường nào cung cấp được. DEBET được cấp phép bởi Cơ quan uy tín hàng đầu khu vực EU.

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Học sinh sẽ phát triển kỹ năng tìm kiếm thông tin trực tuyến liên quan đến DEBET và xác nhận tính xác thực của nguồn tin.

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Trang web DEBET có những tính năng gì hấp dẫn và đảm bảo an toàn cho người sử dụng?

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What is a Debit Card? Features and Usage Explained

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A debit card can pay by directly deducted from the account balance. Airwallex Borderless Visa Card provides comprehensive multi-currency expenditure services for enterprises, with no opening fees and annual fees. Open an account now for 0% fee offer on th

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Giáo viên sẽ giới thiệu về DEBET, nguồn gốc và sự uy tín của trang web. Học sinh sẽ xem một video ngắn về DEBET.

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Học sinh sẽ làm việc nhóm nhỏ để thảo luận về những lợi ích và rủi ro khi sử dụng DEBET, sau đó chia sẻ ý kiến với lớp.

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Học sinh sẽ làm một bài tập nhỏ trên Padlet, nơi họ liệt kê ra ít nhất ba lợi ích và ba rủi ro của DEBET.

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Đối với học sinh cần thách thức thêm, họ sẽ tìm hiểu về các tiêu chuẩn an ninh và giấy phép của DEBET tại EU.

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An entity shall not classify a debt security as held-to-maturity if the entity has the intent to hold the security for only an indefinite period. Consequently, a debt security shall not, for example, be classified as held-to-maturity if the entity anticipates that the security would be available to be sold in response to any of the following circumstances:

a. Changes in market interest rates and related changes in the security's prepayment risk

b. Needs for liquidity (for example, due to the withdrawal of deposits, increased demand for loans, surrender of insurance policies, or payment of insurance claims)

c. Changes in the availability of and the yield on alternative investments

d. Changes in funding sources and terms

e. Changes in foreign currency risk.

Specific scenarios in which a debt security shall not be classified as held-to-maturity (or where sale or transfer of a held-to-maturity security will call into question an investor's stated intent to hold other debt securities to maturity in the future) are as follows:

a. A security shall not be classified as held-to-maturity if that security can contractually be prepaid or otherwise settled in such a way that the holder of the security would not recover substantially all of its recorded investment. The justification for using historical-cost-based measurement for debt securities classified as held-to-maturity is that no matter how market interest rates fluctuate, the holder will recover its recorded investment and thus realize no gains or losses when the issuer pays the amount promised at maturity. However, that justification does not extend to receivables purchased at a substantial premium over the amount at which they can be prepaid, and it does not apply to instruments whose payments derive from prepayable receivables but have no principal balance. Therefore, a callable debt security purchased at a significant premium might be precluded from held-to-maturity classification under paragraph 860-20-35-2 if it can be prepaid or otherwise settled in such a way that the holder of the security would not recover substantially all of its recorded investment. In addition, a mortgage-backed interest-only certificate shall not be classified as held-to-maturity. Paragraphs 860-20-35-3 through 35-6 provide further guidance on application of this paragraph. Note that a debt security that is purchased late enough in its life such that, even if it was prepaid, the holder would recover substantially all of its recorded investment, could be initially classified as held-to-maturity if the conditions of this paragraph and paragraph 320-10-25-1 are met. (A debt security that can contractually be prepaid or otherwise settled in such a way that the holder of the security would not recover substantially all of its recorded investment may contain an embedded derivative. Therefore, such a security should be evaluated in accordance with Subtopic 815-15 to determine whether it contains an embedded derivative that needs to be accounted for separately.)

b. A debt security that is available to be sold in response to changes in market interest rates, changes in the security's prepayment risk, the entity's need for liquidity, changes in foreign exchange risk, or other similar factors shall not be included in the held-to-maturity category because the possibility of a sale is indicative that the entity does not have a positive intent and ability to hold the security to maturity. A debt security that is considered available to be sold as part of an entity's asset-liability management activities shall not be classified as held-to-maturity. Similarly, an entity that maintains a dynamic hedging program in which changes in external factors require that certain securities be sold to maintain an effective hedge would not have the intent and ability to hold those securities to maturity.

c. Securities that may need to be sold to implement tax-planning strategies (for example, to generate taxable gains to offset existing taxable losses-or vice versa-or in response to changes in the entity's anticipated future profitability-for example, if taxable losses were expected for the next several years) should be classified as available-for-sale, not held-to-maturity.

d. The sale of a held-to-maturity security in advance of any deterioration in the creditworthiness of the issuer, perhaps based solely on industry statistics, will call into question an investor's stated intent to hold other debt securities to maturity in the future. The sale of a held-to-maturity security must be in response to an actual deterioration, not mere speculation. That deterioration shall be supported by evidence about the issuer's creditworthiness; however, the entity need not await an actual downgrading in the issuer's published credit rating or inclusion on a credit watch list.

e. The sale of held-to-maturity securities to meet regulatory capital requirements will call into question an investor's stated intent to hold other debt securities to maturity in the future. An entity's ability and intent to hold securities to maturity would be called into question by the sale of held-to-maturity securities to realize gains to replenish regulatory capital that had been reduced by a provision for loan losses. Gains trading with held-to-maturity securities to meet an entity's capital requirements is inconsistent with the held-to-maturity notion.

f. The exercise of a put option on a security classified as held-to-maturity will call into question an investor's stated intent to hold other debt securities to maturity in the future. Furthermore, a puttable debt security might be precluded from held-to-maturity classification pursuant to paragraph 860-20-35-2.

g. Convertible debt securities shall not be classified as held-to-maturity. Classifying a security as held-to-maturity means that the entity is indifferent to future opportunities to profit from changes in the security's fair value and intends to accept the debt security's stipulated contractual cash flows, including the repayment of principal at maturity. Convertible debt securities generally bear a lower interest rate because the investor hopes to benefit from appreciation in value of the option embedded in the debt security. Given the unique opportunities for profit embedded in a convertible security, it generally would be contradictory to assert the positive intent and ability to hold a convertible debt security to maturity and forego the opportunity to exercise the conversion feature. The exercise of a conversion feature on a security classified as held-to-maturity will call into question an investor's stated intent to hold other debt securities to maturity in the future. (See Section 815-15-25 for additional guidance. If convertible debt is bifurcated into an equity option and a host debt instrument under the requirements of Subtopic 815-15, it generally still would be contradictory to assert the positive intent and ability to hold the debt host contract to maturity and forego the opportunity to exercise the conversion feature.)

h. A documented policy to initially classify all debt securities as held-to-maturity but then automatically transfer every security to available-for-sale when it reaches a predetermined point before maturity (for example, every held-to-maturity security will be transferred to available-for-sale 24 months prior to its stated maturity) so that an entity has the flexibility to sell securities is not consistent with the held-to-maturity classification. Under the policy described, the entity does not intend to hold any security to maturity.

i. An insurance entity or other regulated entity shall not classify securities as held-to-maturity and also indicate to regulators that those securities could be sold to meet liquidity needs in a defined interest rate scenario whose likelihood of occurrence is reasonably possible but not probable.

Other than the specific circumstances described in ASC 320-10-25-6, ASC 320-10-25-14, and ASC 320-10-25-18, a reporting entity cannot periodically sell or transfer investments from the held-to-maturity category without calling into question:

However, as a result of reference rate reform, ASC 848 provides an additional circumstance that allows for certain securities to be sold and or transferred without calling into question the reporting entity's previous assertions that it had the intent and ability to hold the securities to maturity. Pursuant to ASC 848-10-35-1, a reporting entity may make a one-time election to sell and/or transfer certain securities from the held-to-maturity portfolio that reference LIBOR, or another reference rate expected to be discontinued. Refer to REF 2 for further details.

Because a reporting entity's assertions relate to each investment in the held-to-maturity category, the sale of individual held-to-maturity securities will call into question a reporting entity's intent to hold all securities in the held-to-maturity category. The held-to-maturity category is purposely restrictive such that the use of amortized cost must be justified for each investment.

Securities should not be "compartmentalized" for the purpose of analyzing the impact of sales or transfers of held-to-maturity securities. That is, all types of securities classified as held to maturity should be considered. For example, a reporting entity should not separate treasury securities from corporate bonds in its held-to-maturity portfolio when evaluating the impact of a sale of a held-to-maturity treasury security on its intent to hold the remaining securities to maturity.

If a sale or transfer of a debt security results in a tainting event, all remaining held-to-maturity securities should be reclassified to available for sale. Securities should not be classified as held to maturity for some period of time following the tainting of the portfolio. This tainting period is intended as time for the reporting entity to reestablish its policies and procedures to ensure that it has both the intent and ability to hold securities to maturity. It also allows the reporting entity to demonstrate its reestablished intent and ability to hold securities to maturity. Practice has generally considered the taint period for sales or transfers of held-to-maturity securities that do not meet the limited exceptions in ASC 320 to be approximately two years.

Once the tainting period has passed, securities that the reporting entity (1) has the positive intent and ability to hold to maturity, and (2) that were acquired and classified as available for sale during the tainting period or were acquired prior to the tainting period and transferred to available for sale, can be transferred to the held-to-maturity category. For purposes of assessing a security's eligibility for the held-to-maturity category, there is no reason to differentiate between the securities originally classified as held to maturity before the tainting period, held-to-maturity securities purchased during the tainting period, or held-to-maturity securities purchased after the tainting period. Classification of these three types of securities as held to maturity is acceptable if they meet the criteria of held-to-maturity securities under ASC 320 and the reporting entity's intent is no longer in question. Securities designated as trading before, during, or after the tainting period cannot be reclassified as held to maturity unless the presumption in ASC 320 that such transfers out of the trading category should be rare can be overcome.

Question LI 3-4
Can a reporting entity classify a debt security as held to maturity if it may sell the security in the event that actual or expected interest rates or prepayments change?

No. It is inconsistent to assert the intent to hold securities to maturity if those securities may be sold in response to actual or expected changes in market factors, such as interest rates or prepayment rates. Generally, sales under these conditions will call into question the reporting entity's intentions with respect to its remaining held-to-maturity portfolio.

Question LI 3-5
Certain states require life insurers to perform annual asset adequacy testing based on predefined interest rate scenarios including adverse interest rate shock changes. If an insurance company projects that a debt security will be liquidated prior to maturity under any one of the required asset adequacy scenarios, can that security be classified as held to maturity?

No. Classification as held to maturity would be precluded based on the guidance in ASC 320-10-25-4 that states that sales made in response to changes in market interest rates are not consistent with the held-to-maturity classification.

The intent to hold a security to maturity may change over time. ASC 320-10-25-6 identifies various circumstances that may justify the sale or transfer of a security classified as held to maturity without calling into question a reporting entity's intent to hold other debt securities to maturity in the future. Generally, these instances occur due to a change in circumstances that cause a reporting entity to change its intent.

Additionally, ASC 848-10-35-1 permits a reporting entity to make a one-time election to sell and/or transfer certain debt securities classified as held-to-maturity that reference LIBOR, or another reference rate expected to be discontinued. Refer to REF 2 for further details.

A sale in response to a significant deterioration in the creditworthiness of the issuer must be in response to an actual credit deterioration that can be evidenced (e.g., by a rating agency downgrade or other observable event), rather than speculation, for it to be consistent with the original held-to-maturity classification. ASC 320 does not define what constitutes significant credit deterioration. However, in its deliberations, the FASB indicated that in evaluating credit deterioration, significance should be measured in relation to the individual security rather than in relation to the entire investment portfolio or the investor's financial position.

Question LI 3-6
A reporting entity has determined that its intent to hold a security to maturity has changed based on a tax law change that eliminates the exemption on the security's earned income. In response, the reporting entity sells a portion of its holdings in such security. How does this decision to sell a portion of its holdings impact its intent to hold the remaining portfolio of securities, which were impacted by the tax law change but not sold, to maturity?

The sale of the securities would not be considered inconsistent with the original classification of held to maturity because the sale is permitted under the guidance in ASC 320-10-25-6(b). However, the sale of a portion, but not all, of its holdings in the security would call into question the reporting entity's intent to hold the remaining portfolio of securities impacted by the tax law to maturity. The reporting entity should consider whether the remaining securities should be classified as available for sale. Any decision to transfer such securities to available for sale must be made in the period of the tax law change to qualify as a change permitted under ASC 320-10-25-6.

The sale triggered by the tax law change is not likely to, by itself, taint the remaining portfolio of held-to-maturity securities (those not impacted by the tax law change) provided the reporting entity concludes that its intent to hold the portfolio to maturity has not changed.

Question LI 3-7
What constitutes a major business combination or major disposition that allows a reporting entity to sell or transfer held-to-maturity securities to maintain an interest rate risk position or credit risk policy that existed prior to the business combination?

Because ASC 320 does not specify a quantitative threshold for a major business combination or disposition, the significance of such is judgmental and requires analysis. The sale of a segment may be an example of a major disposition. Sales or purchases of financial instrument portfolios, such as loans or deposits, would generally not be considered a business combination or disposal of a business, even if the reporting entity is initiating or getting out of a line of business.

If held-to-maturity securities are sold or transferred in connection with a major business combination or major disposition to maintain the reporting entity's existing interest rate position or credit risk policy, the sale or transfer should occur concurrent with or shortly after the business combination. It should not be made in anticipation of or otherwise prior to the business combination.

Question LI 3-8
If a reporting entity sells held-to-maturity securities to fund an acquisition would it call into question its intent with respect to its remaining held-to-maturity portfolio?

Yes. Sales of held-to-maturity securities to fund an acquisition is not one of the exceptions permitted in ASC 320-10-25-6 and would call into question a reporting entity's intent relative to its remaining portfolio.

Question LI 3-9
If a reporting entity is directed to sell certain investments by a regulatory agency, does the resultant sale of affected securities classified as held to maturity impact the classification of other held-to-maturity securities?

Yes. The sale of held-to-maturity securities in this circumstance would not qualify for the exception related to changes in regulatory requirements, and therefore it may taint the remainder of the held-to-maturity portfolio. The exception related to changes in regulatory requirements pertains to a specific change in regulatory rules. A directive by a regulator in and of itself would not be considered a "change in statutory or regulatory requirements."

ASC 320 requires entities to reassess the appropriateness of the classification of its debt investments. If an entity no longer has the intent or ability to hold securities to maturity, continued classification as held to maturity is inappropriate. ASC 320-10-25-9 details the characteristics of events (in addition to those listed in ASC 320-10-25-6) that can cause a reporting entity to sell (or transfer) a held-to-maturity security without necessarily calling into question its intent to hold other debt securities to maturity.

Very few events are expected to meet these conditions.

In addition, under ASC 320-10-25-14, a sale of a held-to-maturity security would not taint the remaining portfolio if the security is sold close to its maturity date (e.g., three months or less). This is permitted because changes in market interest rates would not significantly impact the security's fair value. ASC 320-10-25-14 also allows a held-to-maturity security to be sold without tainting the remaining portfolio when a reporting entity has collected a substantial portion of the principal outstanding at acquisition (at least 85%). This can be due to prepayments or scheduled payments, comprising both principal and interest, that are payable in equal installments over the debt security's term.

ASC 320-10-25-18 includes specific scenarios when a debt security may be classified as held to maturity (or when sale or transfer of a held-to-maturity security will not call into question an investor's stated intent to hold other debt securities to maturity in the future).

Question LI 3-10
Can a puttable debt security be classified as held to maturity?

If the terms of a puttable debt security require an investor to surrender the security in exchange for cash upon exercise of its put option (as is typically the case), the puttable security may be classified as held to maturity only if the investor has the positive intent and ability to hold it to maturity (i.e., does not expect to exercise the put option prior to maturity). If a put option can be net cash-settled (i.e., the issuer simply pays the investor the difference between the face amount of the debt and the put price), exercise of the put option would not represent a contradiction to the investor's stated intent, as long as it continues to hold the debt instrument after the option is exercised. The cash-settled put option in this example is a freestanding financial instrument because the debt instrument continues to exist after the put option is exercised. Consideration should be given to whether the put option is required to be accounted for under the derivatives guidance in ASC 815.

Question LI 3-11
Can a callable debt security be classified as held to maturity?

Yes. A callable debt security can be classified as held to maturity. The issuer's exercise of the call option is considered an effective acceleration of the security's maturity. Provided a reporting entity has the positive intent and ability to hold a callable debt security to maturity or until the issuer exercises its call option, it may classify the security as held to maturity. However, if a reporting entity intends to sell a callable debt security if the issuer does not exercise its call option, classification as held to maturity would be precluded.

Question LI 3-12
Does a reporting entity's acceptance of a tender offer for a held-to-maturity security call into question its intent and ability to hold securities to maturity?

Yes. A tender offer is an offer by an issuer or another bidder to purchase its securities directly from investors. It is usually at a premium and for cash. The investor may choose whether to accept the offer. A tender offer is not the same as a callable debt security in which the investor is obligated to sell the security. An investor's acceptance of the tender offer is equivalent to a sale of the security, which will call into question the reporting entity's classification of the investment.

However, if the investor is required to sell the security due to a "squeeze out merger" (i.e., the investor is forced to tender the security), that disposition would not taint the reporting entity's held-to-maturity assertion.

Question LI 3-13
Can transferred debt securities subject to a repurchase agreement be accounted for as held-to-maturity securities if the reporting entity (transferor) concludes that the transfer and repurchase agreement should be accounted for as a secured financing based on the guidance in ASC 860?

Yes. Debt securities subject to a repurchase agreement that are not accounted for as a sale of assets may be accounted for as held-to-maturity securities provided the reporting entity has the positive intent and ability to hold those securities to maturity. The ability to hold the securities to maturity is predicated upon the reporting entity's expectation that it can repay the borrowing, as discussed in ASC 320-10-25-18(e).

For accounting purposes, debt securities subject to repurchase agreements that are not accounted for as sales are considered to be collateral that is pledged to secure a loan (i.e., the proceeds received from the transfer of the securities). Refer to PwC's Transfers and servicing of financial assets guide for further information.

Question LI 3-14
Does an intercompany sale of held-to-maturity securities between subsidiaries call into question the held-to-maturity classification in the consolidated financial statements?

No, an intercompany sale of a held-to-maturity security between subsidiaries does not call into question the held-to-maturity classification in the consolidated financial statements. However, if a subsidiary that has an intercompany sale of a held-to-maturity security (that qualifies as a sale under ASC 860) prepares stand-alone financial statements, the intercompany sale would call into question that subsidiary's intent or ability to hold other debt securities to maturity.

Convertible debt securities are debt instruments that either require or permit the investor to convert the instrument into equity shares of the issuer. Investors typically accept a lower stated interest rate on convertible debt securities in exchange for the right to participate in the potential appreciation of the underlying equity shares. For purposes of ASC 320, a convertible debt security is a debt security. The conversion option should be evaluated under ASC 815 to determine if it is an embedded derivative that should be accounted for separate from the host debt instrument. See DH 4.2.1 for guidance on identifying embedded derivatives.

If a convertible debt security is separated into a conversion option and a host debt instrument by the investor based on the guidance in ASC 815, the host debt instrument should be accounted for under ASC 320. When the debt security is converted into equity shares, the shares must be measured in accordance with ASC 321 subsequent to the conversion. Refer to LI 2 for additional information.

Because a convertible debt security is often purchased with the intent to convert the security into equity shares, it should be carried on the balance sheet at fair value and not at amortized cost. Given the unique opportunities for profit embedded in a convertible security in exchange for a lower interest rate, it is generally contradictory to assert the positive intent and ability to hold a convertible debt security to maturity and forego the opportunity to exercise the conversion feature. Therefore, a convertible debt security cannot be classified as held to maturity.

Question LI 3-15
If a reporting entity holds a convertible debt security in which it is required to separate the embedded conversion option from the debt host under ASC 815, can it elect to classify the host debt instrument as a held-to-maturity security?

No. The exercise of the option by the reporting entity would require it to tender the host debt instrument upon exercise of the option. This would be inconsistent with the entity's assertion that it has the intent and ability to hold the convertible debt security to maturity.

Trading Securities: Securities that are bought and held principally for the purpose of selling them in the near term and therefore held for only a short period of time. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price.

Trading securities. If a security is acquired with the intent of selling it within hours or days, the security shall be classified as trading. However, at acquisition an entity is not precluded from classifying as trading a security it plans to hold for a longer period. Classification of a security as trading shall not be precluded simply because the entity does not intend to sell it in the near term.

Available-for-sale securities. Investments in debt securities not classified as trading securities or as held-to-maturity securities shall be classified as available-for-sale securities.

After the securitization of a mortgage loan held for sale that meets paragraph 860-10-40-5's conditions for a sale, any mortgage-backed securities received by the transferor as proceeds shall be classified in accordance with the provisions of Topic 320.

Paragraph 948-310-40-1 states that, after the securitization of a mortgage loan held for sale that meets paragraph 860-10-40-5's conditions for a sale, any mortgage-backed securities received by the transferor as proceeds shall be classified in accordance with the provisions of Topic 320. However, a mortgage banking entity shall classify as trading any retained mortgage-backed securities that it commits to sell before or during the securitization process. Paragraph 948-310-40-1 states that an entity is prohibited from reclassifying loans as investment securities unless the transfer of those loans meets paragraph 860-10-40-5 's conditions for sale accounting.

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tainting of held-to-maturity debt securities

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sale or reclassification of held-to-maturity securities

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classification: other scenarios relevant to htm debt securities

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classification of securitized mortgage loans

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The accounting and reporting requirements for debt securities are discussed in ASC 320. Debt securities should be classified into one of three categories

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Giáo viên sẽ quan sát và ghi nhận sự tham gia của học sinh trong các hoạt động thảo luận và làm việc nhóm.

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Học sinh sẽ làm một bài kiểm tra ngắn để đánh giá khả năng nhận biết và hiểu biết về DEBET và các tiêu chuẩn an toàn của trang web.

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Học sinh sẽ tham gia một buổi thảo luận nhóm nhỏ để tóm tắt những gì họ đã học về DEBET.

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Mỗi học sinh sẽ nộp một phiếu xuất cảnh ghi lại ba điều họ đã học được về DEBET.

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Học sinh sẽ hoàn thành một bài tập về nhà bằng cách tự tìm kiếm thông tin thêm về DEBET và chuẩn bị một bài thuyết trình ngắn về những gì họ tìm hiểu được.