accrued discount


accrued discount
фин. накопленный дисконт* (часть первоначального или рыночного дисконта по ценной бумаге, считающаяся накопленной к текущему моменту и прибавляемая к учетной стоимости или рыночной цене этой ценной бумаги; поскольку дисконтные ценные бумаги подлежат погашению по номиналу, то для целей налогообложения накопленный дисконт является доходом держателя ценной бумаги и подлежит постепенному отнесению в состав доходов держателя ценной бумаги по мере приближения срока погашения ценной бумаги либо разовому включению в доход держателя ценной бумаги при продаже или погашении ценной бумаги)
See:

Англо-русский экономический словарь.

Смотреть что такое "accrued discount" в других словарях:

  • accrued discount — interest that accumulates on savings bonds from the date of purchase until the date of redemption or final maturity, whichever comes first. series A, B, C, D, E, EE, F, I, and J are discount or accrual bonds, meaning principal and interest are… …   Financial and business terms

  • Accrued Market Discount — The gain in the value of a discount bond expected from holding it for any duration until its maturity. As discount bonds are sold below face value, it is expected that they will gradually rise in market price until reaching maturity. For example …   Investment dictionary

  • discount — a deduction made from the normal cost or purchase price. Glossary of Business Terms 1) Quality differences between those standards set for some futures contracts and the quality of the delivered goods. If inferior goods are tendered for delivery …   Financial and business terms

  • accrued market discount — The rise in the market value of a discount bond as it approaches maturity (when it is redeemable at par) and not because of falling market interest rates. Bloomberg Financial Dictionary …   Financial and business terms

  • Qualified residence interest — is the most significant exception to the limitations imposed by § 163(h)of the Internal Revenue Code. [Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials, 554(2nd Ed. 2007)] Interest Deduction GenerallySec …   Wikipedia

  • Constant Yield Method — One of two ways of calculating the accrued discount of bonds that trade in the secondary market. The constant yield method is an alternative to the ratable accrual method, and although it usually results in a lesser accrual of discount than the… …   Investment dictionary

  • current income bonds — bonds paying semiannual interest to holders. Interest is not included in the accrued discount. Bloomberg Financial Dictionary …   Financial and business terms

  • Discounting — For discounting in the sense of downplaying or dismissing, see Minimisation (psychology). For the band of the same name, see Discount (band). See also: Discounts and allowances Discounting is a financial mechanism in which a debtor obtains the… …   Wikipedia

  • Bond (finance) — In finance, a bond is a debt security, in which the authorized issuer owes the holders a debt and, depending on the terms of the bond, is obliged to pay interest (the coupon) to use and/or to repay the principal at a later date, termed maturity.… …   Wikipedia

  • Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia

  • Actuarial notation — 1. net single premium of insurance (benefit 1 unit) 2. paid at the moment of death 3. for x year old person, for n years 4. life insurance 5. deferred (m year) 6. with double force of interestActuarial notation is a shorthand method to allow… …   Wikipedia


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