A bond denoted as held-until-maturity has the following aspects except: a) Positive intent to hold until maturity.

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A bond denoted as held-until-maturity has the following aspects except:

a) Positive intent to hold until maturity.

b) Ability to hold until maturity.

c) Bond is not sold before maturity.

d) The issuer has a right to settle the financial asset at an amount significantly below its amortized cost.

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