bond premium

bond premium
фин. премия по облигациям [облигации\], облигационная премия
а) (величина, на которую текущая рыночная цена облигации больше ее номинальной стоимости)
б) (величина, на которую номинал облигации меньше цены, по которой облигация была размещена)

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облигационная премия: премия к номинальной или выкупной цене облигации, уплачиваемая покупателем данной ценной бумаги; величина, на которую рыночная цена облигации выше ее номинальной стоимости. Такая премия может ежегодно амортизироваться владельцем облигации, поскольку реальный процентный доход ниже купонного.
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. The excess of the bond's price over the maturity (par) value. For example, you purchase a bond for $1050; the maturity value is $1,000. The bond has a premium of $50. . Small Business Taxes & Management 2 .

Англо-русский экономический словарь.

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Смотреть что такое "bond premium" в других словарях:

  • bond premium — See: bond discount * * * bond premium bond premium ➔ premium1 * * * bond premium UK US noun [C] FINANCE ► the difference between the value of a bond at a particular time and its lower value when it is paid back on the agreed date → Compare BOND… …   Financial and business terms

  • bond premium — noun The amount that the purchaser pays in buying a bond that exceeds the face value or call value of the bond …   Wiktionary

  • bond premium — The amount paid for a bond by the holder thereof in excess of the face value of the instrument …   Ballentine's law dictionary

  • 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

  • Tax exempt bond premium laundering — is an alleged practice of U.S. securities firms in the early 2000s to shelter capital gains income by improperly accounting for losses on tax exempt bonds. [ refer=columnist mysak sid=a Df5OghyryY]… …   Wikipedia

  • Premium Savings Bond — Premium Bond or Premium Savings Bond noun A Government bond, the holder of which gains no interest, but is eligible for a money prize allotted by a draw held at stated intervals • • • Main Entry: ↑premium * * * Premium Bond [Premium Bond] …   Useful english dictionary

  • bond — 1 n 1 a: a usu. formal written agreement by which a person undertakes to perform a certain act (as appear in court or fulfill the obligations of a contract) or abstain from performing an act (as committing a crime) with the condition that failure …   Law dictionary

  • premium — consideration paid for an insurance policy. Glossary of Business Terms (1) The additional payment allowed by exchange regulation for delivery of higher than required standards or grades of a commodity against a futures contract. (2) In speaking… …   Financial and business terms

  • Premium Bond — 1) A bond that is trading above its par value. A bond will trade at a premium when it offers a coupon rate that is higher than prevailing interest rates. This is because investors want a higher yield, and will pay more for it. 2) A specific type… …   Investment dictionary

  • premium — A reward for an act done. Brown v. Board of Police Com rs of City of Los Angeles, 58 Cal.App.2d 473, 136 P.2d 617, 619. See also bonus A bounty or bonus; a consideration given to invite a loan or a bargain, as the consideration paid to the… …   Black's law dictionary

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