The value of securities designated held-to-maturity or available-for-sale also rose, by 8.
What does HTM stand for?
HTM stands for Held-to-Maturity
This definition appears very frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of HTM
We have 104 other meanings of HTM in our Acronym Attic
- HaloTrialMods.org (web forums)
- Hand To Mouth
- Hardware Transactional Memory
- Hazlo tú mismo (Spanish: do it yourself)
- Head Tyrolia Mares (Austria)
- Health Technical Memorandum
- Heart of Midlothian (Scottish football club; UK)
- Heat Transfer Media
- Heavy Trench Mortar (weaponry)
- Helideck Team Member (energy industry fire training)
- Hi-Tech Manufacturing
- Hierarchical Temporal Memory
- High Temperature Material
- High Thermal Mass (construction materials)
- High Tide Mark
- High Times Magazine (est. 1974; cannabis advocacy; New York)
- High Traffic Mode (IRCd)
- High-Tech Medicine
- High-Technology Manufacturing (various companies)
Samples in periodicals archive:
The proposed FSP would apply to certain financial assets such as (a) debt securities classified as held-to-maturity and available-for-sale and (b) loans and long-term receivables that are not measured at fair value with changes in the fair value recognized through earnings.
Generally accepted accounting principles require that management's intent and ability be considered in valuing certain securities; for example, whether-- * 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.
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.
Classification of Investments As debt and equity securities are acquired, they now must be classified into one of the following three categories, each of which has different accounting treatments and financial statement implications: 1 Held-to-maturity securities - debt securities that the enterprise has the positive intent and ability to hold to maturity.
Individual securities will be designated as either held-to-maturity or available-for-sale in accordance with the requirements of SFAS 115 and management discretion.
Available for sale--debt and equity not classified as either held-to-maturity or trading securities.
Debt securities should not be classified as held-to-maturity if the enterprise has the intent to hold the security for only an indefinite period.