The Codication provides guidance on the criteria of holding a debt security as a held-to-maturity security. The

The Codification provides guidance on the criteria of holding a debt security as a held-to-maturity security. The holder must have a positive intent and ability to hold the security to maturity? If the security may be sold before its maturity date because of possible changes such as market rate changes or foreign currency risk changes, or due to liquidity needs, the holder should not classify the security as a held-to-maturity security? 

Assume a company meets the requirements to classify a security as held-to-maturity in both intent and ability? What unanticipated circumstances may arise that could change the status of a particular held-to-maturity security, without calling into question other held-to-maturity classifications? Identify the relevant authoritative guidance?

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