Non-monetary assets refer to assets other than monetary assets.
Extended data:
Exchange does not involve or only involves a small amount of monetary assets (that is, premium). Among them, monetary assets refer to the monetary funds held by enterprises and assets recovered with a fixed or determinable amount, including cash, bank deposits, accounts receivable, notes receivable and bond investments held to maturity. Non-monetary assets refer to assets other than monetary assets.
The following conditions indicate that you do not intend to hold it until maturity:
1, the item is uncertain.
2. When the opportunity cost changes, prepare to sell.
3. The issuer can pay off at a low price.
4. Have the right to demand redemption.
Ability to hold to maturity
1. The following conditions indicate that it cannot be held until maturity.
(1) has no financial support.
(2) Restricted by law.
2 after the sale or reclassification of the remaining part shall not be reclassified:
(1) The expiration date is approaching.
(2) The initial principal has been recovered.
(3) Things are uncontrollable and unpredictable.
Matters beyond control and expectation refer to the following situations:
① The credit of the investee has deteriorated.
② Changed the policy of withholding interest before tax.
③ Major merger or disposal.
(4) The law has greatly adjusted the provisions of this investment.
An enterprise shall analyze the intention of holding-to-maturity investment on each balance sheet date.
References:
Baidu encyclopedia-held-to-maturity investment