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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

Other Resources:
We have 104 other meanings of HTM in our Acronym Attic

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.