FINANCE|financing and investment
- coinnithe go dtí aibíocht Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- ar teachtadh go haibíocht Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- hold to maturity | HTM | held to maturity
- en
- Sainmhíniú positive intent and ability to hold debt securities to maturity for investment purposes rather than trading them for an immediate profit Tagairt COM-EN based on:CUNA Mutual Group Executive Benefits Program. Addendum – Frequently Asked Questions - February, 2003, http://sites.cunamutual.com/cmg/media/00010505.pdf [21.6.2010]
- Nóta Accounting standards require a company to classify its investment in debt (bonds) and equity (stocks) securities into one of three categories when they are purchased: (1) held-to-maturity, (2) trading, or (3) available-for-sale. This classification is based on the company’s intended use of that security and the classification dictates the accounting treatment.