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A company issued 10-year term bonds at a discount in year 1 . Bond issue costs were incurred at that time. The company uses the effective interest method to amortize bond issue costs. Reporting the bond issue costs as a deferred charge would result in A. More of a reduction in net ...
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Yes, par value and face value are the same and both refer to the amount received by the investor at maturity, not the value at the time of its issue since bonds can be issued at a discount. Par value is most often used concerning bonds. Bonds are typically issued with par values of ...
Original-Issue-Discount-Bonddoi:10.1007/0-387-26336-5_1475A bond issued with a discount from par value. Also called a deep-discount or pure discount bond.Springer USEncyclopedia of Finance
Because each bond returns its full par value to the bondholder upon maturity, investors can increase bonds' total yield by purchasing them at a below-par price, known as adiscount. A $1,000 bond purchased for $800 generates coupon payments each year, but also yields a $200 profit upon ma...
1. Original Issue Discount (OID) This occurs when a bond is initially offered to the public at a price below its face value at maturity. The discounts on OID bonds generally must be recognized through accretion, and the gains are recognized as additional interest income at each coupon paymen...
Original issue premium (OIP) bonds are the norm in the US tax-exempt market but very rare in the taxable market. A tax subsidy helps explain this disparity... M Landoni - 《Smu Cox Finance》 被引量: 0发表: 2017年 Size discount and size penalty: trading costs in bond markets We show...
Depending on whether the bond was sold at a discount or a premium, the principal of the bond may be slightly higher or lower than the original investment. Bond Yield A bond's yield is a measure of its return. The yield is calculated using the bond's current market price (not its princ...
offers by tender (英国发行新证券的方式之一) 标售发行法 bonded debt (指以发行公司债的形式而负担的债务) 债券负债 bond swaps (将一种债券卖掉而同时买入另一种债券) 债券掉期 call (债券) 看涨期权 convertibility (债券) 可更换性 put (债券) 看跌期权 issue bonds at discount (债券) 折扣发行 ...