discount bond
91Accretion of Discount — The increase in the value of a discounted instrument as time passes and it approaches maturity. The value of the instrument will accrete (grow) at the interest rate implied by the discounted issuance price, the value at maturity and the term …
92Flower Bond — Fixed income products that were originally purchased by investors at a discount for the purpose of paying federal estate taxes upon their maturity. Investors would purchase these bonds before their death in anticipation of federal estate taxes.… …
93Sovereign Bond — A debt security issued by a national government within a given country and denominated in a foreign currency. The foreign currency used will most likely be a hard currency, and may represent significantly more risk to the bondholder. The… …
94par bond — A security or financial instrument that is bought and sold at its face value, rather than at a discount or premium …
95unamortized bond discount — sconto non ammortizzato Lo sconto non ammortizzato è dato, nelle emissioni di titoli obbligazionari, dalla differenza tra il prezzo di rimborso e il prezzo ricavato dal collocamento presso gli investitori, al netto delle quote del prestito… …
96Ratable Accrual Method — A method for determining when and how much income was earned over a period of time. The ratable accrual method can be used to compute the interest income for tax purposes. This is opposed to the payment method, and could be used to find the… …
97OID — Original Issue Discount (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is… …
98De Minimis Tax Rule — A rule that states that capital gains tax must be paid on a bond if the bond was purchased at a discount to the face value in excess of a quarter point per year between the time of acquisition and maturity. The reason for the capital gains tax is …
99accretion — The process of making incremental, periodic increases in the book or carrying value of an asset. For example, when a bond is purchased at a price below 100, the difference between the purchase price and the par value, the discount, is accreted.… …
100Fannie Mae — Synonyms and related words: Federal Agency bond, Ginnie Mae, Series E bond, Series H bond, adjustment bond, annuity bond, appreciation bond, assented bond, assumed bond, baby bond, bearer bond, bearer certificate, bond, bond anticipation note,… …
