(redirected from Held-to-Maturity)
HTMHyperText Markup (file extension)
HTMHand To Mouth
HTMHi-Tech Manufacturing
HTMHigh Tide Mark
HTMHospitality and Tourism Management (various universities)
HTMHonda Transmission Manufacturing (Ohio)
HTMHotel and Tourism Management (various organizations)
HTMHigh Times Magazine (est. 1974; cannabis advocacy; New York)
HTMHold To Maturity
HTMHardware Transactional Memory
HTMHigh Thermal Mass (construction materials)
HTMHigh-Technology Manufacturing (various companies)
HTMHeart of Midlothian (Scottish football club; UK)
HTMHit Test Message
HTMHyper Text Markup Language
HTMHigh-Tech Medicine
HTMHierarchical Temporal Memory
HTMHomogeneous Transformation Matrix (mathematics)
HTMHaerterei Technische Mitteilungen (German: Hardening Technical Notes; journal)
HTMHazlo tú mismo (Spanish: do it yourself)
HTMHigh Temperature Material
HTMHealth Technical Memorandum
HTMHeat Transfer Media
HTMHuman Task Manager (software)
HTMHaagsche Tramweg-Maatschappij (Tram Corporation of the Hague)
HTMHeavy Trench Mortar (weaponry)
HTMHistorical Thinking Matters (educator resource website)
HTMHigh Traffic Mode (IRCd)
HTMHead Tyrolia Mares (Austria)
HTMHoly Tabernacle Ministries
HTMHelideck Team Member (energy industry fire training)
HTMHotel Technology Management Limited (UK)
HTMHyper-G Text Format (Hyper-G)
HTMHospital Technical Memorandum (Great Britain)
HTMHockey This Morning (radio show) (web forums)
HTMHonorary Toastmaster
HTMMaster of Horticultural Therapy (degree)
References in periodicals archive ?
In June 2016, BPI sold a portion of held-to-maturity securities to fund loan growth, reduce high cost deposits and enhance capital.
FSP EITF 99-20-a is intended to reduce complexity and thus achieve more consistent determinations of whether other-than-temporary impairments of available-for-sale or held-to-maturity debt securities have occurred.
Debt securities are classified as held-to-maturity and reported at their cost depends on management's intent and ability to hold them to their maturity.
It emphasizes separate disclosure of gross amounts of unrealized holding gains and losses for held-to-maturity and available-for-sale securities.
Motivations to Classify in the Held-to-Maturity Category
81 says auditors ordinarily should obtain written representations from management confirming, with respect to held-to-maturity securities, that management has the intent and the entity has the ability to hold such securities to maturity.
Suggested evidence of this ability is a review of pertinent historical experiences such as the sale or transfer of debt securities that have been classified as held-to-maturity.
The FASB deliberately decided to make the held-to-maturity category restrictive.
Held-to-maturity are debt securities that the management has an intent and ability to hold to maturity.
Available for sale--debt and equity not classified as either held-to-maturity or trading securities.