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original issue discount security

См. также в других словарях:

  • original issue discount — ( OID) The amount of the difference between the par or redemption price and the price of the security at the time of its original issue. Issuers can issue securities with OID as an alternative to making periodic interest payments as a means of… …   Financial and business terms

  • original-issue discount — ( OID) The amount of the difference between the par or redemption price and the price of the security at the time of its original issue. Issuers can issue securities with OID as an alternative to making periodic interest payments as a means of… …   Financial and business terms

  • discount securities — (1) Securities that do not pay periodic interest. Investors earn the difference between the discount issue price and the full face value paid at maturity. Treasury bills, banker s acceptances, and zero coupon bonds are discount securities. Most… …   Financial and business terms

  • Security (finance) — This article is about the negotiable instrument. For the legal right given to a creditor by a borrower, see Security interest. Securities Securities Bond …   Wikipedia

  • fungible issue — 1) A bond issued on the same terms and conditions as a bond previously issued by the same company. It has the advantage of having paperwork consistent with the previous bond and of increasing the depth of the market of that particular bond (see… …   Accounting dictionary

  • fungible issue — 1) A bond issued on the same terms and conditions as a bond previously issued by the same company. It has the advantage of having paperwork consistent with the previous bond and of increasing the depth of the market of that particular bond (see… …   Big dictionary of business and management

  • Mortgage-backed security — Securities Securities Bond Stock Investment fund Derivative Structured finance Agency security …   Wikipedia

  • OID — original issue discount (OID) The amount of the difference between the par or redemption price and the price of the security at the time of its original issue. Issuers can issue securities with OID as an alternative to making periodic interest… …   Financial and business terms

  • Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

  • ОБЛИГАЦИЯ — BONDПроцентный долговой сертификат, один из серии составляющих ссуду правительству или деловой корпорации или офиц. обещание заемщика выплатить кредитору определенную сумму денег в указанную будущую дату с гарантией или без нее и подписанное и… …   Энциклопедия банковского дела и финансов

  • метод постоянной доходности — Метод распределения годового дохода по ценным бумагам с нулевым купоном (ten coupon security) в целях исчисления подоходного налога. Налоговое управление США в циркулярном письме 1212 (Internal Revenue Service, IRS Publication 1212) объясняет,… …   Финансово-инвестиционный толковый словарь

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