held-to-maturity securities
11HTM — held to maturity (HTM) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. HTM securities are those the investor intends to hold to maturity and is… …
12Dedicated Portfolio Theory — Dedicated Portfolio Theory, in finance, deals with the characteristics and features of a portfolio built to generate a predictable stream of future cash inflows. This is achieved by purchasing bonds and/or other fixed income securities (such as… …
13Zero-coupon bond — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …
14Exchange-traded note — An exchange traded note (or ETN) is a senior, unsecured, unsubordinated debt security issued by an underwriting bank. Similar to other debt securities, ETNs have a maturity date and are backed only by the credit of the issuer. ETNs are designed… …
15trading — (1) The activity of buying and selling financial instruments or commodities for profit. Individuals or entities may engage in trading either strictly on their own behalf or for current or future transactions with customers. Trading profits may… …
16Structured product — A structured product is generally a pre packaged investment strategy which is based on derivatives, such as a single security, a basket of securities, options, indices, commodities, debt issuances and/or foreign currencies, and to a lesser extent …
17Available-For-Sale Security — A debt or equity security that is purchased with the intent of selling before it reaches maturity, or selling prior to a lengthy time period in the event the security does not have a maturity. Accounting standards necessitate that companies… …
18International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
19AFS — available for sale (AFS) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. Available for sale, or AFS, securities are securities that the investor is …
20available-for-sale — ( AFS) One of three defined categories established in FAS 115 for the classification of financial instruments held as assets on the books of an investor. Available for sale, or AFS, securities are securities that the investor is unable or… …
