HTM - Held to maturity - Definition under Financial Instruments IAS 39

Thursday, August 9, 2012

www.ChartAcc.com - HTM - Held to maturity is defined under Financial Instruments as follows:

  • Non-derivative financial assets
  • with fixed or determinable payments and maturity date
  • that the company intends and is able to hold till maturity.

for full Classification of Financial Instruments visit here.

for individual classifications visit below:

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