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...

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...

It stands for business model; the way whereby an entity manages a group of assets for the purpose of collecting...

The way whereby an entity manages a group of assets for the purpose of collecting cash flows. A set of...

The amount at which a financial asset is measured at initial recognition, net of any principal repayment (recovery), adjusted for...