HTM
Business & Finance abbreviation · Accounting
| Stands for | Held to maturity |
|---|---|
| Categories | Business & Finance |
HTM stands for Held to maturity, an accounting abbreviation.
US GAAP classification for debt securities a company has the positive intent and ability to hold until maturity, carried at amortized cost rather than fair value. Price changes on HTM securities do not affect reported earnings or equity unless the securities are impaired or sold.
Example: The bank had moved $90 billion of bonds into HTM, so their unrealized losses did not appear in equity.
Usage notes
Selling HTM securities before maturity can "taint" the portfolio and force reclassification of the rest. Large unrealized losses in bank HTM portfolios became a focus of investors and regulators in 2023. IFRS 9 uses a similar amortized-cost category based on business model rather than intent.
Related abbreviations
More accounting abbreviations
- GL – General ledger
- GM – Gross margin
- GP – Gross profit
- GRN – Goods received note
- H1 – First half
- H2 – Second half
- IAS – International Accounting Standards
- IASB – International Accounting Standards Board
- ICFR – Internal control over financial reporting
- IFRS – International Financial Reporting Standards
- IPSAS – International Public Sector Accounting Standards
- JE – Journal entry