Assertion: fund | /r/CapableOf | hold debt securities
Facets:
value: generally
type: DEGREE
Source sentences:
text: Addresses valuation of thinly traded securities, including that funds holding debt securities generally should not fair value debt securities at par or amortized cost based on the expectation that the funds will hold those securities until maturity, if the funds could not reasonably expect to receive approximately that value upon the current sale of those securities under current market conditions.