When selecting the appropriate accounting for held-to-maturity securities, the company must

A) never sell the equity instrument before maturity
B) never sell the debt instrument before maturity
C) have the intent and ability to hold the equity investment to maturity
D) have the intent and ability to hold the debt instrument to maturity

Held-To-Maturity

Financial assets with fixed maturities that a company has the positive intention and ability to hold until maturity.

Debt Instrument

A debt instrument is a document or contract representing a loan made by an investor to a borrower, specifying terms of repayment and interest.

Equity Investment

Funds invested in a company by purchasing shares of its stock, representing ownership interest.