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The court considered whether the bond discount resulting from the bonds being sold below face value affected the creditor's recovery.
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The court considered whether the bond discount resulting from the bonds being sold below face value affected the creditor's recovery.
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Related words
bond discount
Noun
Japanese Meaning
債券が額面金額よりも低い価格で現金取引される場合に、その額面金額から差し引かれる割引額、またはその割引自体を指します。債券は発行後何年もかけて償還されるため、将来の価値を反映する目的で現在価値に基づいた割引が適用されます。
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