Held-to-maturity investments are reported on the balance sheet at their:

Question

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Held-to-maturity investments are required to be reported on the balance sheet at amortized cost, which is the original cost plus or minus any amortization of premium or discount. This is because these investments are held with the intention of keeping until maturity and not for trading purposes. Therefore, their current market value is not relevant for reporting purposes. The par value or stated value may not accurately reflect the fair value of the investment, while the historical cost does not account for any changes in value over time.

Held-To-Maturity Investments Are Reported on the Balance Sheet at Their