Held to maturity


Investment in securities with the intention and ability to hold them to maturity. Note that these can only be debt securities as equity has no maturity. These are reported at amortized cost and temporary fluctuations in market prices do not affect the value reported on financial statements. Also see Available for Sale, Trading Securities.

Investing Essentials

Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day


Nonforfeitable ownership (or partial ownership) by an employee of the retirement account balances or benefits contributed on the employees behalf by an employer. The Tax Reform Act of 1986... Read More

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