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  • The Financial Encyclopedia
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HTM Security

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

    Held-To-Maturity Security

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

      Hybrid Financial Instrument

      A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...

        Hybrid Financial Liability

        A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...

          Holding Gain/ Loss

          The gain/ loss in value that is generated by holding an asset over a period of time. It arises when...

            Holding Losses

            The loss in value that results from holding an asset over a period of time. It arises when the value...

              Holding Gains

              The gain in value that is generated by holding an asset over a period of time. It arises when the...

                Horizontal Consistency

                A state of consistency that exists across financial statements of an entity across different accounting periods. This relates to application...

                  Hedge Accounting

                  A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...