Investments in debt securities currently are permitted to be classified as held-to-maturity and accounted for at amortized cost if an enterprise has the positive intent and ability to hold these securities to maturity.The held-to-maturity classification is the most restrictive of the three classifications specified in accounting standards.Despite the restrictiveness of the held-to-maturity classification,certain changes in circumstances may occur that would necessitate transferring an investment in a debt security from the held-to-maturity classification without calling into question the investor's general intention to hold other similarly classified investments to maturity.
What types of circumstances would cause an investor in debt securities classified as held-to-maturity to change that classification without calling into question the intent of the investor to hold other similarly classified investments to maturity?

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The Answer of Investments in debt securities currently are permitted to be classified as held-to-maturity and accounted for at amortized cost if an enterprise has the positive intent and ability to hold these securities to maturity.The held-to-maturity classification is the most restrictive of the three classifications specified in accounting standards.Despite the restrictiveness of the held-to-maturity classification,certain changes in circumstances may occur that would necessitate transferring an investment in a debt security from the held-to-maturity classification without calling into question the investor's general intention to hold other similarly classified investments to maturity.
What types of circumstances would cause an investor in debt securities classified as held-to-maturity to change that classification without calling into question the intent of the investor to hold other similarly classified investments to maturity?

Investments in Debt Securities Currently Are Permitted to Be Classified