Both trading securities and held-to-maturity securities are always valued at fair value.

Name: Both trading securities and held-to-maturity securities are always valued at fair value.
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Question

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Trading securities are always valued at fair value, while held-to-maturity securities are initially recorded at cost and then amortized to their maturity value, unless an impairment in value indicates the need for a write-down to fair value. Therefore, held-to-maturity securities are not always valued at fair value.

Both Trading Securities and Held-To-Maturity Securities Are Always Valued at Fair