The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year. [释义] 溢价发行的债券,每年的摊销金额= ...
The market price of a bond issued at a premium is equal to the present value of its principal amount: a. And the present value of all future interest payments, at the stated interest rate. b. Only, at the stated interest rate. c. Only, at the market (effective) interest rate. d. ...
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两者均有“债券”的含义。但覆盖范围不同。 bond为通用语,但与debenture(也称为debenture bond)在一起时多指具有抵押担保的“担保债券”﹔其偿还期限一般较长,常为国家或政府(包括外国)等机构发行。(debenture:a long-term, interest-bearing debt instrument issued by a corporation or governmental entity usu. t...
The yield to maturity of the bond is less than the coupon rate, the bond will be issued(), as the maturity time is approaching, the premium/discount would(). A.at a premium, the premium would reduce B.at a discount, the discount would reduce...
The yield to maturity of the bond is less than the coupon rate, the bond will be issued(), as the maturity time is approaching, the premium/discount would(). A.at a premium, the premium would reduce B.at a discount, the discount would reduce C.at a discount, the discount would incr...
3) Bonds issued at a discount 债券折价发行 例句>> 4) unamortized bond issuance discount 未摊债券发行折价 5) issue of bonds at a premium 溢价发行债券(以超过票面金额价发行债券) 6) Bond discount 折价债券 例句>> 补充资料:溢价发行 有价证券以高于票面价值的价格发行。发行价格高于票面价值的差额,称...
5) Bonds issued at a discount 债券折价发行 例句>> 6) unamortized bond premium 未摊销债券溢价补充资料:债券发行 以债券形式筹措资金的行为过程。通过这一过程,发行者以最终债务人的身份将债券转移到它的最初投资者手中。 发行条件 债券的发行者在发行前必须按照规定向债券管理部门提出申报书;政府债券的发行...
A bond issued at a discount has its market price below the face value, creating acapital appreciationupon maturity since the higher face value is paid when the bond matures. The bond discount is the difference by which a bond's market price is lower than its face value. ...
The return realized by a bond investor is called the yield. There are a couple of different yield-related concepts. These include the: Coupon Yield:This is the annual interest rate established when the bond is issued. This figure remains the same for the lifetime of the bond. ...