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отповикливи обврзници

A bond that can be redeemed by the issuer before the stated maturity date Usually, the bond cannot be redeemed before a certain time, say 5 years And often bonds are only callable at certain times If a call date is missed, the bond may not be callable until the next call date The call privilege is to enable the issuer to refund the bonds at a lower interest rate should that occur during the term The yield and value of a bond can be affected by any call privilege Sometimes known as a call feature

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  • Галузь/тема: Accounting
  • Category: Tax
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обврзници
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In terms of asset class: instruments with main exposure in the fixed income markets, i.e. interest rate and issuer risks. Includes convertible bonds and structured products with ...

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Gentlemen prefer bonds, punned Andrew Mellon, an American tycoon. A bond is an interest-bearing security issued by governments, companies and some other organizations. Bonds are ...

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Accounting; Tax

the bringing of a product, measure, concept, etc., into use or operation for the first time

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Costs directly associated with the manufacture of goods That could include factory lighting, rent, insurance Indirect overhead could include office expenses, R&D, lighting, etc

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The owners of corporations are shareholders; the owners of partnerships are partners In an LLC (limited liability company) the owners are known as members Modified Adjusted Gross ...

негативнo мислење
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Instead of an unqualified opinion, it's an opinion by a CPA that the financial statements do not represent fairly the results of the operations of the company and/or are not in ...

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The borrower's annual net operating income before debt service and taxes divided by the annual debt service A measure of how safe the loan is to the lender

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The failure of a debtor to comply with a provision of a bond indenture or loan agreement (commonly known as a technical default) or to make timely payment of interest or principal ...

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