held-to-maturity securities

См. также в других словарях:

• Held-to-Maturity Securities — Debt securities that a firm has the ability and intent to hold until maturity. These are reported at amortized cost, therefore, they are not affected by swings in the financial markets …   Investment dictionary

• Held To Maturity Security — Accounting standards necessitate that companies classify any investments in debt or equity securities when they are purchased. The investments can be classified as held to maturity, held for trading or available for sale. A held to maturity… …   Investment dictionary

• held-to-maturity — ( HTM) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. HTM securities are those the investor intends to hold to maturity and is able to hold to… …   Financial and business terms

• Held-For-Trading Security — Debt and equity investments that are purchased with the intent of selling them within a short period of time (usually less than one year). Accounting standards necessitate that companies classify any investments in debt or equity securities when… …   Investment dictionary

• inflation-indexed securities — securities such as bonds or notes that guarantee a return higher than the rate of inflation if the security is held to maturity. Bloomberg Financial Dictionary …   Financial and business terms

• yield to maturity — The rate of return an investor receives if a fixed income security is held to maturity. Chicago Board of Trade glossary The percentage rate of return paid on a bond, note, or other fixed income security ( fixed income securities) if the investor… …   Financial and business terms

• Australian Securities Exchange — ASX redirects here. For other uses, see ASX (disambiguation). Australian Securities Exchange …   Wikipedia

• average maturity — The average time to maturity of securities held by a mutual fund. Changes in interest rates have greater impact on funds with longer average maturity. Bloomberg Financial Dictionary The lifetime of a bond, concluding when the final payment of… …   Financial and business terms

• Average maturity — The average time to maturity of securities held by a mutual fund. Changes in interest rates have greater impact on funds with longer average life. The New York Times Financial Glossary …   Financial and business terms

• Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• HTM — held to maturity (HTM) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. HTM securities are those the investor intends to hold to maturity and is… …   Financial and business terms