Use te codification to find the answer: In the section titled "Circumstances Not Consistent with Held-to-Maturity Classification", which is not provided as an example of circumstances which would cause investments not to be classified as held-to-maturity securities. The company anticipates the security would be sold if there are changes in market interest rates and related changes in the security's prepayment risk. The company anticipates the security would be sold if there are changes in the board of directors. The company anticipates the security would be sold if there are needs for liquidity. The company anticipates the security would be sold if there are changes in foreign currency risk