#1

CroatiaMarcelo Melo, Brazil, 6-3, 2-1, retired

in F r e i s t i l 03.04.2018 08:26
von beautygirl • 781 Beiträge

coming from Ebola-hit nations. It is not for any other reason but precautions," Xinhua was told.

Keep in mind that any amount paid to the lender in excess of the amount borrowed (i.e., face value less any discount or plus any premium) represents interest. Let’s see why. When bonds mature, the face value is repaid to the lender Julian Weigl Dortmund Jersey , regardless of whether they were issued at face value, at a premium, or at a discount. For example, when the bonds were issued at par (face value) the amount of cash received when issued was equal to the amount to be repaid at maturity. When the bonds were issued at a premium, the amount of cash received when issued was $103, 000 ($3 Jacob Bruun Larsen Dortmund Jersey ,000 greater than the face value), but only the face value ($100,000) is repaid at maturity. The $3,000 difference represents an effective reduction of the amount of interest paid to the borrower.

In contrast, when the bonds were issued at a discount, the amount of cash received was $96 Hendrik Bonmann Dortmund Jersey ,000 ($4,000 less than the face value), but the entire face value ($100,000) must be repaid at maturity. The additional $4,000 effectively represents additional interest. However, the accounting system must allocate this interest among the various accounting periods in which the debt is outstanding. This allocation has two parts: (1) the actual interest payment made to the lender during the period and (2) amortizing any premium or discount on the bond. Although the interest payment made to the lender during the period is always a component of the period’s interest expense Gonzalo Castro Dortmund Jersey , there are two methods for amortizing any premium or discount. In the effective interest rate method, interest expense for the period is always the yield (i.e., effective interest rate) times the carrying (or book) value of the bonds at the beginning of the period.

nach oben springen


Aktion Deutsche Sprache, Hannover | Das Digitale Wörterbuch der deutschen Sprache des 20. Jh. | Deutsche Akademie für Sprache und Dichtung, Darmstadt | Deutsch-Netz.de, Lippstadt | Deutsche Sprachwelt, Erlangen | Die Seiten für Rechtschreibung | Forschungsgruppe Deutsche Sprache e.V., Aschaffenburg | Institut für Deutsche Sprache, Mannheim | Neue Fruchtbringende Gesellschaft zu Köthen/Anhalt e.V. | Sprachkreis Deutsch, Bern | Sprachpflege.info, Erlangen | Stiftung Deutsche Sprache e.V., Berlin | Verein Deutsche Sprache e.V., Dortmund | Verein für deutsche Rechtschreibung und Sprachpflege e.V., Schwaig bei Nürnberg | Woxikon | www.wortpatenschaft.de
Besucher:
0 Mitglieder und 1 Gast sind anwesend:

Wir begrüßen unser neuestes Mitglied: ThomasCam.
Forenstatistiken:
Das Deutsche Sprachforum hat 14324 Themen und 18740 Beiträge.

Heute waren 4 Mitglieder anwesend:
bilawreich, Platonrix, taputlonn, ThomasCam


Xobor Forum Software von Xobor