Accretion Of A Discount
Accretion Of A Discount definition :
In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.
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accretion of discount
accounting process for adjusting the book value of a bond purchased at a discount (the Original Issue Discount ) to the par value at maturity.
accretion - Related Articles
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ACCRETION - The increase or addition of land by the deposit of sand or soil washed up naturally from a ...
ACCRETION (OF A DISCOUNT) - In portfolio accounting, a straight-line accumulation of capital gains on a...
ACCRETION BOND - See Z tranche.
Accretion of Discount
The increase in the value of a discounted instrument as time passes and it approaches maturity.
ACCRETION OF DISCOUNT - An accounting process by which the book value of a security purchased at a discount from par is increased during the security's holding period.
ACCRETION " A method of adjusting a taxpayer's cost basis of a bond bought at an original issue discount. The annual accretion is treated as interest for tax purposes. See: Original Issue Discount, Constant yield, and Straight-line.
Accretion (of a discount)
In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.
Accrual bond ...
Accretion
The increase in value of an asset over a period of time in a predictable or pre-determined way. The opposite of amortisation.
Actuary ...
accretion: Asset growth by internal expansion or acquisition.
accrual basis accounting: A method of accounting in which transactions are recorded when revenues and expenses are incurred, ...
Accretion
Definition: The annual amount of money earned by the owner of a bond because he bought it for less than its original (ie: face) value but will receive the face value when the bond's term is over (ie: the maturity date arrives).
Accretion
A method of adjusting the tax cost basis of a bond bought at an original issue discount in equal amounts over the life of the bond. For tax purposes, the annual accretion is treated as interest.
See: Original Issue Discount ...
accretion
an increase in units or volume caused by the addition
of material or by factors inherent in the production process
continuous loss ...
Accretion
Accretion is a process, where increments and periodic increases are made in the book value or the balance sheet value of an asset.
accretion
The process of making incremental, periodic increases in the book or carrying value of an asset.
Accretion: The process of adjusting the cost of a bond purchased at a discount. Only original-issue discount municipal bonds are accreted.
Accretion - 1, growth in assets through mergers, acquisitions, and internal expansion. Examples are timber, livestock, nursery stock, and aging of wine. Or 2.
Accretion expense
B
Bad debt
Business overhead expense disability insurance ...
accretion of discount : A straight-line accumulation of capital gains on discount bonds in anticipation of
being paid par at maturity.
accrual method of accounting : See cash method of accounting.
Accretion (business term)
Unamortized Bond Discount (business term)
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Accretion of discount
Federal Reserve Bank of San Francisco
Definition: A straight-line accumulation of capital gains on discount bonds in anticipation of being paid par at maturity.
Accretion of discount
The opening present value multiplied by the interest rate. This term arises because the stream of cash receipts are one period closer at the end of the period than it was at the beginning.
Accrual ...
Accrual or Accretion Bond, ARMs, Companion or Support, Constant Maturity Treasury (CMT), Floaters, Gnomes, Gold, Inverse Floaters or Reverse Floaters, IO or Interest Only, IO-ette or IOette, Jump Bonds, Jump Z, Mega, PAC PO, Pass Throughs, ...
accretion See 'accretion.' accretive Growing in size by external addition. Often used to refer to an acquisition which is expected to increase earnings per share.
Z bond Also known as an accrual bond or accretion bond; a bond on which interest accretes interest but is not paid currently to the i nvestor but rather is accrued, ...
CABs are sold with a stated accretion rate and accretion table which demonstrates how the interest that would be paid on a current-interest bond is instead compounded on a periodic basis, ...
It is pure because there are no accretions such as beta or market timing.
subdivision, accretion, consolidation, restriction of access, designation of easement or setback line, must be accompanied by a map showing the changes. These maps are numbered consecutively within any given application.
This is confusing because the existing shareholders will often claim that they are suffering a dilution. In fact they usually are suffering a dilution of earnings per share, at least initially, but they usually are getting an accretion in Book Value ...
A zero coupon bond generally increases in value as it approaches maturity, and the return comes solely from its appreciation. The dollar amount difference between the purchase price and the maturity value represents the yield or accretion value.
in each of the 2 most recent years and can be expected to meet that income in the current year. More details of the definitions for investors other that individuals are found in Regulation D of the Securities and Exchange Commission.
Accretion (of ...
 See also: Discount Bond, Funding, Banks, Indenture, Refunding
  
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