Hold to collect and sell business model

Under the ‘hold to collect and sell’ business model, the objective is to both collect the contractual cash flows and sell the financial asset. In contrast to the ‘hold to collect’ business model, sales are integral rather than incidental, and consequently this business model typically involves a greater frequency and volume of sales.

See also What is a Business model? for a comprehensive expalnation of the business model in IFRS 9.