{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/10/#35-subsequent-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"320","topic_title":"Investments—Debt Securities","subtopic":"320-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-10-35-1","para":"35-1","html":"
Investments in debt securities shall be measured subsequently as follows:
  1. a
    Trading securities. Investments in debt securities that are classified as trading shall be measured subsequently at fair value in the statement of financial position. Unrealized holding gains and losses for trading securities shall be included in earnings.
  2. b
    Available-for-sale securities. Investments in debt securities that are classified as available for sale shall be measured subsequently at fair value in the statement of financial position. Unrealized holding gains and losses for available-for-sale securities (including those classified as current assets) shall be excluded from earnings and reported in other comprehensive income until realized except as indicated in the following sentences.All or a portion of the unrealized holding gain and loss of an available-for-sale security that is designated as being hedged in a fair value hedge that is not a portfolio layer method hedge shall be recognized in earnings during the period of the hedge, pursuant to paragraphs 815-25-35-1(b), 815-25-35-4, and 815-25-35-6. The portion of the unrealized holding gain and loss of a closed portfolio that includes an available-for-sale security or securities that is designated as being hedged in a portfolio layer method hedge pursuant to paragraph 815-20-25-12A shall be recognized in earnings during the period of the hedge pursuant to paragraphs 815-25-35-1(c), 815-25-35-4, and 815-25-35-6.
  3. c
    Held-to-maturity securities. Investments in debt securities classified as held to maturity shall be measured subsequently at amortized cost in the statement of financial position. A transaction gain or loss on a held-to-maturity foreign-currency-denominated debt security shall be accounted for pursuant to Subtopic 830-20.
","snippet":"Investments in debt securities shall be measured subsequently as follows:\n(a) Trading securities. Investments in debt securities that are classified as trading shall be measured subsequently at fair value in the statemen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ad7072741853dbe589be11e0074e55db6d42c4a558a87d5cbd9479038b7ecf5","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-2","para":"35-2","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fcb820f20b18115227a9644fff5f667e8a7f237d46488e9fa907e34f4a79b4d","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-3","para":"35-3","html":"
Paragraphs
323-10-35-23 through 35-26
identify circumstances in which an entity must adjust the basis of its investment in debt securities of an equity method investee for the amount of an equity method loss based on the investment's seniority. For investments accounted for in accordance with this Subtopic, the adjusted basis resulting from the application of paragraphs
323-10-35-23 through 35-26
becomes the debt security's basis from which subsequent changes in fair value are measured.
","snippet":"Paragraphs 323-10-35-23 through 35-26 identify circumstances in which an entity must adjust the basis of its investment in debt securities of an equity method investee for the amount of an equity method loss based on the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92c73b7f16bfcf5f978bf620d55aed93ee996ee54f291987f137b6eaa3a7b639","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-4","para":"35-4","html":"
Dividend and interest income, including amortization of the premium and discount arising at acquisition, for all three categories of investments in debt securities shall be included in earnings.
","snippet":"Dividend and interest income, including amortization of the premium and discount arising at acquisition, for all three categories of investments in debt securities shall be included in earnings.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df074a10f170be0e70ffa5259adb6342d25538b12279fe07fc2410af756b1f8f","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b764a2ef7610d92710dd5656b06600e0b6d0993167cd06f4076be339cd8526fd","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"block":null,"heading":"Reassessment of Classification","paragraphs":[{"citation":"320-10-35-5","para":"35-5","html":"
At each reporting date, the appropriateness of the classification of an entity's investments in debt securities shall be reassessed. For example, if an entity no longer has the ability to hold debt securities to maturity, their continued classification as held-to-maturity would not be appropriate.
","snippet":"At each reporting date, the appropriateness of the classification of an entity's investments in debt securities shall be reassessed. For example, if an entity no longer has the ability to hold debt securities to maturity…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b73d1e2b08fd62f495bdaec8c5079ac1104e1b770c90c9a81862c05bde0d2cf1","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-6","para":"35-6","html":"
Because an entity is expected not to change its intent about a held-to-maturity security, the requirement to reassess the appropriateness of a security's classification focuses on the entity's ability to hold a security to maturity. The preceding paragraph acknowledges that facts and circumstances can change; for example, an entity can lose the ability to hold a debt security to maturity. However, that acknowledgment in no way diminishes the restrictive nature of the held-to-maturity category.
","snippet":"Because an entity is expected not to change its intent about a held-to-maturity security, the requirement to reassess the appropriateness of a security's classification focuses on the entity's ability to hold a security …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31b5d8a77b1f75e7b7151d153b59f580036b5571211bb8143fa370bcdefb3bb1","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-7","para":"35-7","html":"
After securities are reclassified to available-for-sale in response to a taint, judgment is required in determining when circumstances have changed such that management can assert with a greater degree of credibility that it now has the intent and ability to hold debt securities to maturity.
","snippet":"After securities are reclassified to available-for-sale in response to a taint, judgment is required in determining when circumstances have changed such that management can assert with a greater degree of credibility tha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f1f2fef33b27d100b17de6dd0457408e065ae187ee1582bd755dda306040494","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-8","para":"35-8","html":"
A sale or transfer of a security classified as held-to-maturity that occurs for a reason other than those specified in paragraphs 320-10-25-6, 320-10-25-9, and 320-10-25-14, calls into question (taints) the entity's intent about all securities that remain in the held-to-maturity category. The entity makes the same assertion about all debt securities in the held-to-maturity category—namely, that it has the positive intent and ability to hold each security to maturity. Only a sale or transfer in response to certain changes in conditions will not call into question an entity's intent to hold other debt securities to maturity in the future.
","snippet":"A sale or transfer of a security classified as held-to-maturity that occurs for a reason other than those specified in paragraphs 320-10-25-6, 320-10-25-9, and 320-10-25-14, calls into question (taints) the entity's inte…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc900bcffe68a240ae8052dc56bad41a16449120062968e7aff03b6217d3b950","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-9","para":"35-9","html":"
When a sale or transfer of held-to-maturity securities represents a material contradiction with the entity's stated intent to hold those securities to maturity or when a pattern of such sales has occurred, any remaining held-to-maturity securities shall be reclassified to available-for-sale. The reclassification shall be recorded in the reporting period in which the sale or transfer occurred and accounted for as a transfer under the following paragraph.
","snippet":"When a sale or transfer of held-to-maturity securities represents a material contradiction with the entity's stated intent to hold those securities to maturity or when a pattern of such sales has occurred, any remaining …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c39941011f4e9d980cba7095fb86ab75203c0b56d77080071bfd3c798a57f5c","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-10","para":"35-10","html":"
Transfers of a debt security from or into the trading category shall be accounted for at fair value. At the date of the transfer, the security's unrealized holding gain or loss shall be accounted for as follows:
  1. a
    For a security transferred from the trading category, the unrealized holding gain or loss at the date of the transfer will have already been recognized in earnings and shall not be reversed.
  2. b
    For a security transferred into the trading category, the portion of the unrealized holding gain or loss at the date of the transfer that has not been previously recognized in earnings shall be recognized in earnings immediately.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2019-04.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2019-04.
","snippet":"Transfers of a debt security from or into the trading category shall be accounted for at fair value. At the date of the transfer, the security's unrealized holding gain or loss shall be accounted for as follows:\n(a) For …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29ef38c18f8fd95c585efcc7509fed1ee721e65edecd38c8d48186929ed1e298","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-10A","para":"35-10A","html":"
For a debt security that is transferred into the available-for-sale category from the held-to-maturity category, an entity shall:
  1. a
    Reverse in earnings any allowance for credit losses previously recorded on the held-to-maturity debt security at the transfer date
  2. b
    Reclassify and transfer the debt security to the available-for-sale category at its amortized cost basis (which is reduced by any previous writeoffs but excludes any allowance for credit losses)
  3. c
    Determine if an allowance for credit losses is necessary by following the guidance in Subtopic 326-30
  4. d
    Report in other comprehensive income any unrealized gain or loss on the available-for-sale debt security at the date of transfer, excluding the amount recorded in the allowance for credit losses in accordance with paragraph (c)
  5. e
    Consider whether the transfer of a debt security from the held-to-maturity category to the available-for-sale category calls into question the entity's intent and ability to hold securities that remain in the held-to-maturity category to maturity in accordance with paragraphs
    320-10-35-8 through 35-9
    .
","snippet":"For a debt security that is transferred into the available-for-sale category from the held-to-maturity category, an entity shall:\n(a) Reverse in earnings any allowance for credit losses previously recorded on the held-to…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:116ac4b9c9b72ec236419f36b31b8839bed4e58f729b24e99910853c9d9776ab","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-10B","para":"35-10B","html":"
For a debt security that is transferred into the held-to-maturity category from the available-for-sale category, an entity shall:
  1. a
    Reverse in earnings any allowance for credit losses previously recorded on the available-for-sale debt security at the transfer date
  2. b
    Reclassify and transfer the debt security to the held-to-maturity category at its amortized cost basis (which is reduced by any previous writeoffs but excludes any allowance for credit losses) plus or minus the amount of any remaining unrealized holding gain or loss reported in accumulated other comprehensive income
  3. c
    Evaluate the debt security for an allowance for credit losses by following the guidance in Subtopic 326-20
  4. d
    Continue to report the unrealized holding gain or loss at the date of the transfer in a separate component of shareholders' equity, such as accumulated other comprehensive income, but that gain or loss shall be amortized over the remaining life of the security as an adjustment of yield in a manner consistent with the amortization of any premium or discount. The amortization of an unrealized holding gain or loss reported in equity will offset or mitigate the effect on interest income of the amortization of the premium or discount (discussed in the following sentence) for that held-to-maturity security. For a debt security transferred into the held-to-maturity category, the transfer may create a premium or discount that, under amortized cost accounting, shall be amortized thereafter as an adjustment of yield in accordance with Subtopic 310-20 on receivables—nonrefundable fees and other costs.
","snippet":"For a debt security that is transferred into the held-to-maturity category from the available-for-sale category, an entity shall:\n(a) Reverse in earnings any allowance for credit losses previously recorded on the availab…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cb6b2c3df59fbcf4cf72d8e1fd60c19b3caaeb5b5010429648bf1b3cfc1e7ca","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-11","para":"35-11","html":"
Transfers from the held-to-maturity category should be rare, except for transfers due to the changes in circumstances identified in paragraph 320-10-25-6(a) through (f).
","snippet":"Transfers from the held-to-maturity category should be rare, except for transfers due to the changes in circumstances identified in paragraph 320-10-25-6(a) through (f).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9250a7e265c90929a0cc491a9a501cfbb6d374c354bf2cec673c49dcad6d0d97","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-12","para":"35-12","html":"
In addition, given the nature of a trading security, transfers into or from the trading category also should be rare.
","snippet":"In addition, given the nature of a trading security, transfers into or from the trading category also should be rare.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212d7a00bb2fae246b7586adc18786cd827fd79ee84e79e0e8762ee82a8b9fb7","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-13","para":"35-13","html":"
Available-for-sale securities shall not be automatically transferred to the trading category because the passage of time has caused the maturity date to be within one year or because management intends to sell the security within one year. Similarly, if an entity plans to sell a security from the held-to-maturity category in response to one of the conditions in paragraphs 320-10-25-6 and 320-10-25-9, the security shall not be automatically reclassified to available-for-sale or trading before the sale.
","snippet":"Available-for-sale securities shall not be automatically transferred to the trading category because the passage of time has caused the maturity date to be within one year or because management intends to sell the securi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f409912af2c88e81fb6f2a70066061a5bd9c645a8585fb160b5eaf1c6d106e1a","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-14","para":"35-14","html":"
Paragraph 860-10-55-75 gives an Example addressing whether a transferor has the option to classify debt securities as trading at the time of a transfer.
","snippet":"Paragraph 860-10-55-75 gives an Example addressing whether a transferor has the option to classify debt securities as trading at the time of a transfer.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cad66ba0f793e2e6a24944bd2121cc5e305bee7f48cd3f92ca242183bd21568","downloaded_from":"2026-09-09T23:34:52.952Z","last_downloaded_at":"2026-09-09T23:34:52.952Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481889","source_sha256":"57b59ea487fa952a6108f8a47faebadb731f332b67470331a3de6fab745dc653"}},{"citation":"320-10-35-15","para":"35-15","html":"
When a security is transferred from held-to-maturity to available-for-sale, the security's amortized cost basis carries over to the available-for-sale category for all of the following purposes:
  1. a
    The subsequent amortization of the historical premium or discount
  2. b
    The comparisons of fair value and amortized cost for the purpose of determining unrealized holding gains and losses under paragraph 320-10-35-1
  3. c
    The required disclosures of amortized cost.
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When a security is transferred from available-for-sale to held-to-maturity, the transfer may create a premium or discount that, under amortized cost accounting, shall be amortized as a yield adjustment in accordance with Subtopic 310-20. The security's amortized cost basis is determined as the amortized cost basis at the transfer date (which is reduced by any previous writeoffs but excludes any allowance for credit losses) plus or minus the amount of any remaining unrealized holding gain or loss reported in accumulated other comprehensive income.
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An entity shall not consider a basis adjustment related to an existing portfolio layer method hedge designated in accordance with paragraph 815-20-25-12A in either of the following situations:
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The change in the fair value of foreign-currency-denominated available-for-sale debt securities, excluding the amount recorded in the allowance for credit losses, shall be reported in other comprehensive income. See Subtopic 326-30 for measuring credit losses on available-for-sale debt securities. In accordance with the guidance in Subtopic 326-30, an entity shall report credit losses on available-for-sale debt securities in the statement of financial performance as credit loss expense.
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This guidance addresses the accounting for certain structured notes that are in the form of debt securities, but does not apply to any of the following:
  1. a
    Mortgage loans or other similar debt instruments that do not meet the definition of a security under this Subtopic
  2. b
    Traditional convertible bonds that are convertible into the stock of the issuer
  3. c
    Multicurrency debt securities
  4. d
    Debt securities classified as trading
  5. e
    Subparagraph not used.
  6. f
    Debt securities participating directly in the results of an issuer's operations (for example, participating mortgages or similar instruments)
  7. g
    Reverse mortgages
  8. h
    Structured note securities that, by their terms, suggest that it is reasonably possible that the entity could lose all or substantially all of its original investment amount (for other than failure of the borrower to pay the contractual amounts due). (Such securities shall be subsequently measured at fair value with all changes in fair value reported in earnings.)
Also, this guidance shall be applied to those beneficial interests involving securitized financial assets that do not involve contractual cash flows.
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This guidance does not address the issuer's accounting for structured note securities.
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Entities shall use the retrospective interest method for recognizing income on structured note securities that are classified as available-for-sale or held-to-maturity debt securities and that meet any of the following conditions:
  1. a
    Either the contractual principal amount of the note to be paid at maturity or the original investment amount is at risk (for other than failure of the borrower to pay the contractual amounts due). Examples include principal-indexed notes that base principal repayment on movements in the Standard & Poor's S&P 500 Index or notes that base principal repayment on the occurrence of certain events or circumstances.
  2. b
    The note's return on investment is subject to variability (other than due to credit rating changes of the borrower) because of either of the following:
    1. 1
      There is no stated coupon rate or the stated coupon is not fixed or prespecified, and the variation in the return on investment or coupon rate is not a constant percentage of, or in the same direction as, changes in market-based interest rates or interest rate index, for example, the London Interbank Offered Rate (LIBOR) or the U.S. Treasury Bill Index.
    2. 2
      The variable or fixed coupon rate is below market rates of interest for traditional notes of comparable maturity and a portion of the potential yield (for example, upside potential for principal) is based on the occurrence of future events or circumstances. (Examples of instruments that meet this condition include inverse floating-rate notes, dual-index floating notes, and equity-linked bear notes.)
  3. c
    The contractual maturity of the bond is based on a specific index or on the occurrence of specific events or circumstances outside the control of the parties to the transaction, excluding the passage of time or events that result in normal covenant violations. Examples of instruments that meet this condition include index amortizing notes and notes that base contractual maturity on the price of oil.
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Under the retrospective interest method, the income recognized for a reporting period would be measured as the difference between the amortized cost of the security at the end of the period and the amortized cost at the beginning of the period, plus any cash received during the period. The amortized cost would be calculated as the present value of estimated future cash flows using an effective yield, which is the yield that equates all past actual and current estimated future cash flow streams to the initial investment. If the effective yield is negative (that is, the sum of the newly estimated undiscounted cash flows is less than the security's amortized cost), the amortized cost would be calculated using a zero percent effective yield. Example 1 (see paragraph 320-10-55-16) illustrates the application of the retrospective interest method.
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For purposes of determining the effective yield at which income will be recognized, all estimates of future cash flows shall be based on quoted forward market rates or prices in active markets, when available; otherwise, they shall be based on current spot rates or prices as of the reporting date.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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