It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

It stands for held-to-maturity financial assets; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...