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Hold to maturity instruments: Financial assets that are intended to be held by the entity upto the maturity of the relevant asset. An HTM classification avoids any mark-to-market valuation of the asset as such assets are allowed to be carried in books at their amortised cost. However, derivatives accounting standards (FAS 133, IAS 39) view very seriously any breach of the HTM intent – if any asset classified as HTM is actually sold prior to maturity, other than in certain exceptional situations, it leads to a “tainting” of the accounts for a 3-year period. See also available-for-sale assets.