фр. obligation à prime d'émission
исп. bono emitido con descuento
облигация, первоначально продаваемая со скидкой; облигация с эмиссионным дисконтом
Облигация, процентная ставка по которой занижена по сравнению с рыночной и которая продается со значительной скидкой с номинала.
Финансы и долги. — М.: Весь мир. 1997.
Original Issue Discount - OID — The discount from par value at the time that a bond or other debt instrument is issued. It is the difference between the stated redemption price at maturity and the issue price. An original issue discount bond is a bond issued at a price below… … Investment dictionary
Original issue discount — (OID) is a type of interest that is not payable as it accrues. OID is normally created when a debt, usually a bond, is issued at a discount. In effect, selling a bond at a discount converts stated principal into a return on investment, or… … Wikipedia
Original Issue Discount — (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is amortized over the life of… … Law dictionary
original issue discount — (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is amortized over the life of… … Law dictionary
OID — Original Issue Discount (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is… … Law dictionary
Accumulation Bond — A bond issued at an original issue discount (OID). This means that the interest accumulates but is not paid until maturity; there are no semi annual coupon payments as with most bonds. These bonds are also referred to as accrual bonds. As… … Investment dictionary
Carbon tax — Part of a series on Green economics Concepts … Wikipedia
Schabir Shaik trial — The Schabir Shaik trial was one of the most important court trials in post apartheid South Africa. The case, tried in Durban High Court before Judge Hilary Squires, proved the fraudulent and corrupt relationship between Durban based businessman… … Wikipedia
