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Signify True or False as applicable for each of the following items as they pertain to held to maturity securities. Held to maturity securities are

Signify "True" or "False" as applicable for each of the following items as they pertain to held to maturity securities.

Held to maturity securities are classified as a current or long term based upon the intentions of management in selling the security.

Only those securities purchased at a par value may be classified as held to maturity. Securities purchased at a discount or premium cannot be classified as held to maturity.

After recording the purchase of a held to maturity security, a business typically does not need to record any other entries over the life of the security until maturity.

The reported asset value of a held to maturity security should be an unamortized cost, not fair market value.

Unrealized holding gains and losses are not calculated or reported for held to maturity securities.

No market adjustment account is used for reporting held to maturity securities.

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