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Offshore ITs investing in bonds eg NCYF and HDIV (which I own) pay dividends that are gross at present with no further tax to pay for a basic rate tax payer in 15/16 tax year. As from 16/17 I cannot get an answer as to how these types of ITs (offshore and invested in bonds)...
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 payment...
To meet short-term financing needs, some agencies issue no-coupon discount notes, or “discos,” at a discount to par. Discos have maturities ranging from a day to a year and, if sold before maturity, may result in a loss for the agency bond investor. Government-sponsored enterprise bonds...
the concept of an original issue discount (OID). Nevertheless, the so-called “phantom income” (the income equal to the rise in the bond value over time) must be reported for tax purposes. Irrespective of the fact that the investor has not technically received a “gain” yet (i.e. ...
TheBond Equivalent Yield (BEY)is a formula that allows investors to calculate the annual yield on a discount bond. When a bond is traded at a lower price than its face value (orpar value), it is a discounted bond. Discounted bonds are sold when interest rates increase and are greater th...
沪江词库精选Eurodollar original issue discount bond是什么意思、英语单词推荐 折价发行欧元债券 简称OID bond,为欧元债券(*Eurodollar bonds)的一种,系发行者为补偿债券所附的息票(*coupon)利率较发行时的市场利率为低所生的损失,而以折价发行,到期时再按其面额偿还的债券。
Some convertible bonds may be issued at a discount to their face value, resulting in anoriginal issue discount (OID). OID is generally taxable as ordinary income over the life of the bond, regardless of whether you hold the bond to maturity or sells it before maturity. When a convertible ...
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 ...
Here's a hypothetical example to show how discount bonds work. Let's say that Company ABC is offering investors a discount bond. Below are the details of the bond including the bond issue number, coupon rate at the time of the offering, and other information. ...