Held-To-Maturity (HTM)

Held-To-Maturity (HTM)

Securities that are held-to-maturity securities are debt securities that investors or corporate owners intend to hold until they mature, providing constant fixed cash flows over their life. Contrast these with securities held for trading, or available for sale, which are intended to be owned for short holding periods with the view to capturing gains from price appreciation. Depending on how securities are classified, the accounting treatments will vary.

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