What does HTM stand for?

Held-to-Maturity

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

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Samples in periodicals archive:

Nestor Espenilla, BSP deputy governor for bank regulation, said that with the relaxed guidelines, a bond holder may be able to exchange debt securities, even if these were originally classified as held-to-maturity (HTM), if these would be swapped with instruments issued by a government entity.

Philippines : PSALM to issue $1.2B worth of bonds

Available-for-sale" securities are those not classified as trading securities or held-to-maturity securities.

New FASB Staff Positions On Financial Instrument Valuation And ...

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.

New guidance on auditing investments

In most situations, however, once a debt security is put in the held-to-maturity category, it generally cannot be sold or transferred to another category.

FASB 115: it's back to the future for market value accounting

The increase primarily reflected net gains associated with derivatives, hedged items, and financial instruments carried at fair value, partially offset by other-than-temporary impairment (OTTI) losses on certain mortgage-backed securities (MBS) in the Bank's held-to-maturity portfolio.

Federal Home Loan Bank of San Francisco Announces Second Quarter ...

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.

Fair value accounting: a step in the right direction

2 million at June 30, 2009, offset in part by a decrease in held-to-maturity securities of $12.

Chicopee Bancorp, Inc. Reports Second Quarter Results

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.

SFAS 115: a victory for fair value accounting