Which of the following securities are reported at their amortized cost on the balance sheet date?

A) held-to-maturity debt securities
B) marketable securities
C) available-for-sale securities
D) trading securities

Held-to-Maturity Debt Securities

Financial instruments that a firm has the intent and ability to hold until they mature, recorded at amortized cost.

Marketable Securities

Financial instruments that are easily convertible to cash and are subject to minimal price risk.

Amortized Cost

The amount at which a financial asset or liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization using the effective interest method.