- amortized bond premium
- фин., учет амортизированная премия по облигациям [облигационная премия\]* (часть надбавки к номиналу облигации, которая была списана за период владения облигацией)Ant:See:
Англо-русский экономический словарь.
amortized bond premium
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Amortizable Bond Premium — A tax term referring to the excess premium paid over and above the face value of a bond. Depending on the type of bond, the premium can be tax deductible and amortized over the life of the bond on a pro rata basis. A bond premium occurs when the… … Investment dictionary
Unamortized Bond Premium — The difference between the par value or face value of a bond and the price above this face value, at which the bond has been issued. Unamortized bond premiums do not include any interest that has been amortized or written off. Also referred to as … Investment dictionary
amortizable premium — The premium paid for a bond debenture, note, certificate, or other evidence of indebtedness which bears interest and is issued by a corporation, government, or political subdivision, including both registered and unregistered bonds. IRC § 171(d) … Ballentine's law dictionary
amortization — (1) The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.… … Financial and business terms
cushion bonds — An informal name for callable bonds with long maturities that have coupon rates well above current market rates. Because these bonds have such high coupon rates, they trade at prices and yields calculated to the call date rather than to the… … Financial and business terms
Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… … Wikipedia
Discounted cash flow — Excel spreadsheet uses Free cash flows to estimate stock s Fair Value and measure the sensibility of WACC and Perpetual growth In finance, discounted cash flow (DCF) analysis is a method of valuing a project, company, or asset using the concepts… … Wikipedia
