Held to maturity

Held to maturity

Investment in securities with the intention and ability to hold them to maturity. Note that these can only be debt securities as equity has no maturity. These are reported at amortized cost and temporary fluctuations in market prices do not affect the value reported on financial statements. Also see Available for Sale, Trading Securities.
References in periodicals archive ?
Purchases will either be held to maturity on the Bank's balance sheet, or on-sold to the New Zealand Debt Management Office (where the bonds will be cancelled).
After an initial capitalization, AAL will purchase these contracts, which can be held to maturity or sold to investors looking to acquire loan portfolios.
52 billion in foreign bonds held to maturity, the ministry said.
Target credit facilities are between USD1m to USD30m and are typically held to maturity and are not dependent on syndication for approval.
426 million som, $613,612 last year); investments held to maturity - 1.
7%, and securities held to maturity, which decreased by USD2.
The surge in profits was mainly due to capital gains realised from the disposal of securities held to maturity and profits from trading activities.
Securities held to maturity in foreign currency as well as foreign currency borrowings will be included when calculating the ratio of mid- to long-term financing in foreign loans portfolios.
25 per cent per annum if held to maturity and assuming inflation at 3.
When held to maturity, high-quality bonds (the term refers to the issuer's creditworthiness) are generally considered conservative investments.
6) The primary concern was that amortized cost was not appropriate for accounting for investments in debt where sale and trading practices indicated that the securities would not be held to maturity.
Ordinary bonds or zeros bought at original issue and held to maturity.