unamortized bond discount
1Unamortized Bond Discount — An accounting methodology for certain bonds. The unamortized bond discount is the difference between the par of a bond the value of the bond at maturity and the proceeds from the sale of the bond by the issuing company, less the portion that has… …
2unamortized bond discount — par value of a bond less the proceeds received from the sale of the bond, less whatever portion has been amortized. Bloomberg Financial Dictionary …
3unamortized 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… …
4резервы на переоценку активов — Резервы или ассигнования, выделенные дополнительно из общих расходов (фактически вычитаемые из прибылей) на случай изменений в оценке активов компании. Накопленные амортизационные отчисления (depreciation), ассигнования на списание задолженности… …
5Adjunct Account — An account in financial reporting that increases the book value of a liability account. An adjunct account is a valuation account from which credit balances are added to another account. For example, if a company issues bonds, the unamortized… …
