[s1artibartfast]

Yes and yes, if they are allocated for HTM.

If you put cash in a a CD with a 1 year lock in, do you list it at current value or subtract a withdraw penalty.

Do you subtract early withdrawal penalties when calculating the balance in your 401k?

At the end of the day, a list of your asset values is not the same as how much you could liquidate those assets for today.

That would be a list of liquidatable assets.

HTM assets are called out separately on the balance sheet specifically to highlight that they cannot be easily liquidated.