Bearer (coupon) Bonds
Bonds no registered. (p. 642)
Bond CertificateA legal record that shows the surname of the issuer, the challenge value the the bonds, and such other data together the contractual interest rate and also maturity date of the bonds. (p. 643)
Bond IndentureA legal file that sets forth the terms of the bond issue. (p. 643)
BondsA type of interest-bearing note payable authorize by corporations, universities, and governmental entities. (p. 640)
Callable BondsBonds that space subject come retirement at a declared dollar amount before maturity in ~ the alternative of the issuer. (p. 642)
Capital LeaseA contractual arrangement that transfers considerably all the benefits and risks of ownership to the lessee so the the lease is in impact a acquisition of the property. (p. 657)
Contractual attention RateRate supplied to recognize the amount of interest the borrower pays and also the investor receives. (p. 643)
Convertible BondsBonds that permit bondholders to convert them into common stock at their option. (p. 642)
Debenture BondsBonds issued against the basic credit the the borrower. Also called unsecured bonds. (p. 642)
Debt to complete Assets RatioA solvency measure that suggests the percentage of full assets detailed by creditors; computed as full debt separated by total assets. (p. 659)
Face ValueAmount of primary the issuer must pay at the maturity date of the bond. (p. 643)
Long-Term LiabilitiesObligations expected to be paid after one year. (p. 640)
Market attention RateThe rate investors need for loaning accumulation to the corporation. (p. 644)
Mortgage BondA link secured by actual estate. (p. 642)
Mortgage note PayableA long-term keep in mind secured by a mortgage the pledges location to details assets as security for a loan. (p. 655)
Operating LeaseA contractual plan giving the lessee short-term use that the property, with continued ownership the the home by the issuer. (p. 657)
Registered Bondsbonds authorize in the name of the owner. (p. 642)
Secured BondsBonds that have particular assets of the issuer pledged together collateral. (p. 642)
Serial BondsBonds that mature in installments. (p. 642)
Sinking FundCash or various other assets collection aside come retire debt. (p. 654)
Sinking money BondsBonds secured by specific assets collection aside to retire them. (p. 642)
Straight-Line method of AmortizationA technique of amortizing link discount or bond premium the allocates the very same amount to interest expense in every period. (p. 648)
Term BondsBonds that mature at a solitary specified future date. (p. 642)
Times attention Earned RatioA solvency measure up that shows a company"s ability tomeet attention payments, computed by splitting income prior to income taxes and also interest price by interest expense. (p. 659)
Unsecured BondsBonds issued against the basic credit of the borrower. Also called debenture bonds. (p. 642)
Effective-Interest an approach of AmortizationA an approach of amortizing shortcut discount or link premium that results in regular interest expense equal to a constant percentage of the carying worth of the bonds. (p. 664)
Effective-Interest RateRate established when bonds are issued the remains constant in each attention period.

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(p. 664)