Check out 'Doctor Strange' in 3D, now in theaters! Thanks to everyone at Stereo D for all their great work.
All marketable debt securities are held at cost on a company's balance sheet as a current asset, until a gain or loss is realized upon the sale of the debt instrument. Marketable debt securities are held as short-term investments and are expected to be sold within one year. If a debt security is expected to be held for longer than one year, it should be classified as a long-term investment on the company's balance sheet.
MBS are asset-backed securities that are secured by a mortgage or pool of mortgages. Fannie Maeâs mortgage-backed securities are purchased by institutions, such as insurance companies, pension funds and investment banks. It guarantees payments of principal and interest on its MBS.