Held-to-maturity security - Financial definition
Financial acronyms
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Concise definition of the term held-to-maturity security
A held-to-maturity security is a debt security which its holder has both the capacity and the intention to hold until it matures.
Comprehensive definition of the term held-to-maturity security
Held-to-maturity securities are one of three security classifications in accounting, the other two being trading securities and available-for-sale securities. The classification of a security determines the methodology to be used for valuation.