How They Art work and Examples
What Are Held-to-Maturity (HTM) Securities? Held-to-maturity (HTM) securities are purchased to be owned until maturity. For example, a company’s management might invest in a bond that they plan to hold to maturity. There are different accounting treatments for HTM securities compared to securities that are liquidated in the short term. How Held-to-Maturity (HTM) Securities Work Bonds and other