Vrednostnice, ki imajo stalno odkupno vrednost in so bile kupljene, da bi bilo mogoče zagotoviti izplačilo obveznosti po programu ali delov teh obveznosti, se lahko izkazujejo po zneskih, ki so zasnovani na njihovi zadnji odkupni ceni, ob predpostavki, da je stopnja donosnosti stalna do njihove zapadlosti v plačilo.
Those securities that have a fixed redemption value and that have been acquired to match the obligations of the plan, or specific parts thereof, may be carried at amounts based on their ultimate redemption value assuming a constant rate of return to maturity.