accrual of discount


accrual of discount
фин., учет = accretion of discount

Англо-русский экономический словарь.

Смотреть что такое "accrual of discount" в других словарях:

  • accrual of discount — Fin the annual gain in value of a bond owing to its having been bought originally for less than its par value …   The ultimate business dictionary

  • Ratable 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… …   Investment dictionary

  • accrued discount — interest that accumulates on savings bonds from the date of purchase until the date of redemption or final maturity, whichever comes first. series A, B, C, D, E, EE, F, I, and J are discount or accrual bonds, meaning principal and interest are… …   Financial and business terms

  • Certificates Of Accrual On Treasury Securities - CATS — Issued by the U.S. Treasury and stripped by a financial intermediary, these products are sold at a significant discount from face value and pay no interest during their lifetime. However, they return full face value and cannot be called away.… …   Investment dictionary

  • certificate of accrual on Treasury securities — ( CATS) Refers to a zero coupon US Treasury issue that is sold at a deep discount from the face value and pays no coupon interest during its lifetime, but returns the full face value at maturity. Bloomberg Financial Dictionar …   Financial and business terms

  • certificate of accrual on treasury securities — (CATS)  U.S. Department of Treasury securities that pay no interest and are sold at a deep discount to face value (ZERO COUPON). Holders of CATS are paid full value of the security upon maturity …   American business jargon

  • Constant Yield Method — One of two ways of calculating the accrued discount of bonds that trade in the secondary market. The constant yield method is an alternative to the ratable accrual method, and although it usually results in a lesser accrual of discount than the… …   Investment dictionary

  • Frequent-flyer program — For other uses, see frequent flyer (disambiguation). A frequent flyer program (FFP) is a loyalty program offered by many airlines. Typically, airline customers enrolled in the program accumulate frequent flyer miles (kilometers, points, segments) …   Wikipedia

  • United States Treasury security — A United States Treasury security is government debt issued by the United States Department of the Treasury through the Bureau of the Public Debt. Treasury securities are the debt financing instruments of the United States federal government, and …   Wikipedia

  • Bond (finance) — In finance, a bond is a debt security, in which the authorized issuer owes the holders a debt and, depending on the terms of the bond, is obliged to pay interest (the coupon) to use and/or to repay the principal at a later date, termed maturity.… …   Wikipedia

  • Zero-coupon bond — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

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