English Dictionary

bond discount

名詞

(law) A reduction from the face amount of a bond that occurs where bonds are sold on the market for cash at a price less than the face amount. Since bonds mature years after issue, they are discounted to reflect present value.

日本語の意味

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。

The court considered whether the bond discount resulting from the bonds being sold below face value affected the creditor's recovery.

裁判所は、社債が額面より低い価格で市場で売却されることによって生じる額面割引が債権者の回収に影響を与えたかどうかを検討した。

意味（1）

(law) A reduction from the face amount of a bond that occurs where bonds are sold on the market for cash at a price less than the face amount. Since bonds mature years after issue, they are discounted to reflect present value.

bond discounts （ plural ）