ONTOLOGY EXPLORER
municipal security
<https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/Bonds/MunicipalSecurity>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "municipal security" |
| subClassOf | GovernmentIssuedDebtSecurity |
| subClassOf | _:c14n1866 |
| subClassOf | _:c14n3458 |
| subClassOf | _:c14n788 |
| disjointWith | SovereignDebtInstrument |
| definition | "debt obligation issued by a regional governmental entity" |
| explanatoryNote | "A municipal security is typically a bond, note, warrant, certificate or other similar obligation issued by a state or local government or their agencies or authorities (such as cities, towns, villages, counties or special districts or authorities). A prime feature of most municipal securities is that interest or other investment earnings on them are generally excluded from gross income of the bondholder for federal income tax purposes. Some municipal securities are subject to federal income tax, although the issuers or bondholders may receive other federal tax advantages for certain types of taxable municipal securities. Some examples include Build America Bonds, municipal fund securities and direct pay subsidy bonds." |