It stands for hold to collect; a business model that an entity applies with the objective to hold a financial...

It stands for hold to collect and sell; a business model with an objective to contractual cash flows from financial...

It stands for held for sale; a category or designation of assets that an entity currently holds on its balance...

A category or designation of assets that an entity currently holds on its balance sheet but plans to sell in...

A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...

A business model with an objective to contractual cash flows from financial assets and sell these assets any time during...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

A business model that an entity applies with the objective to hold a financial asset for the purpose of collecting...

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...