《企业会计准则第22号—金融工具确认和计量》规定,持有至到期投资是指到期日固定、回收金额固定或可确定,且企业有明确意图和能力将其持有至到期的非衍生金融资产。《企业会计准则第22号—金融工具确认和计量》应 Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments stipulates that held-to-maturity investments refer to fixed-to-fixed expiration dates with fixed or determinable payments and the firm’s intention and ability to hold them to maturity Non-derivative financial assets. Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments should be