It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....

The act of recording or including an accounting item/ transaction/ event in the books (financials) of an entity for the...

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...

Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...