obligation cotée à prime

Traductions

• anglais

  Auteur : Office québécois de la langue française, 1982

  Note :

  On the books and balance sheet of the issuer, it appears as a deferred credit and is commonly amortized over the life of the bonds by the bonds-outstanding method, the periodic transfer to income being subtracted from or appearing with interest expense - such treatment being justified from the supposition that, if the interest rate had been smaller, a premium would not have been realized from the sale.

  Termes :

  1. premium bond
  2. bond premium