Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that the entity has the positive intention and ability to hold to maturity.
Finančne naložbe v posesti do zapadlosti v plačilo so neizvedena finančna sredstva z določenimi ali določljivimi plačili in določeno zapadlostjo v plačilo, ki jih subjekt namerava in zmore posedovati do zapadlosti.