held-to-maturity security
Noun
GAAP


Nonderivative debt assets with fixed or determinable contractual payments that an entity has the intention and ability to hold to maturity and not designated on initial recognition as trading or available-for-sale (AFS) – it is measured at amortized cost using the effective-interest rate (EIR) method.

Synonym(s): 
  • HTM debt investment; HTM security; held to maturity security; held-to-maturity investment.