For those issuing the bond, amortization is an accounting tactic that hasbeneficial tax implications. Accountants can treat the bond like an amortized asset. If the issuer lets the buyer purchase the bond for less than face value, the issuer can document the bond discount like an asset for the...
ACIT shall, on behalf of Diversified Bond, accept the Intermediate-TermBond Assetsand assume all liabilities, whether accrued, absolute, contingent or otherwise, of Intermediate-Term Bond reflected in the calculation of Intermediate-Term Bond's net asset value (the "Intermediate-Term Bond Liabilities...
bond certificate,bond- a certificate of debt (usually interest-bearing or discounted) that is issued by a government or corporation in order to raise money; the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay the principal ...
Certain bonds, such as those issued by the U.S. government, are not attributable to tax. As such, holding a selection of government bonds is a great way to minimize your tax liabilities, and thus, earn interest without it affecting your annual threshold. ...
Corporate balance sheets are in good shape as well, with companies generally having plenty of liquid assets in both absolute terms and relative to their short-term liabilities. The rise in interest rates since the Federal Reserve began its rate-hike cycle in 2022 hasn't had the negative impact...
, but only if such property is included as an asset onthe balancesheet of such Person,provided that, in computing the "Indebtedness" of such Person, there shall be excluded any particular indebtedness if, upon orprior to thematurity thereof, there shall have been deposited with the proper ...
“Predecessor Fund”). Effective November 19, 2018, the Fund adopted the performance of the Predecessor Fund as a result of a reorganization in which the Fund acquired all of the assets and assumed certain stated liabilities of the Predecessor Fund. Performance shown is based on the investment ...
t would default on its external liabilities subsided. For the investors who had bought the bond, the capital gain would have been quite significant. 对债券的基本认识 投资者把钱借给发行债券的机构,因此债券也可说是种长期债务 凭证。但它和普通债务不同,因债券可在公开市场买卖,换句话说, 投资者不需要...
Are Bonds Liabilities or Assets? A bond is a liability for the issuing entity, as it has to be paid when it reaches maturity. In contrast, a bond is an asset for the bond holder. Are Debentures Riskier Than Bonds? As unsecured debt securities, debentures are theoretically riskier than secu...
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