ONTOLOGY EXPLORER
original issue discount bond
<https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/Bonds/OriginalIssueDiscountBond>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "original issue discount bond" |
| subClassOf | Bond |
| subClassOf | _:c14n2143 |
| subClassOf | _:c14n996 |
| definition | "interest-bearing bond issued at a deep discount to face value" |
| explanatoryNote | "An original issue discount (OID) is the discount in price from a bond's face value at the time a bond or other debt instrument is first issued. The OID is the amount of discount or the difference between the original face value and the price paid for the bond." |
| explanatoryNote | "The principal amount accretes over time at a constant accrual rate and is redeemed at full face value at maturity." |
| synonym | "OID bond" |
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このグラフ内での参照はありません。