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Bond to be paid off in one lump sum at a future date; requires a bond sinking fund. |
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Bond paid off in an issue of equal installments. |
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Bonds that have specific assets pledged as collateral. |
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Bond that does not have specific assets pledged as collateral. |
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Bond for which the bondholder's name is recorded with the corp or agent. |
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Bond with a coupon attached that the holder detaches and presents for payment when interest payment date arrives. |
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Bond that can be exchanged by the holder for shares of the corp's common stock one the common stock reaches a certain price. |
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Bond that can be paid off before the maturity date. |
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Lease agreement, long duration, noncancelable, and in which the lessee assumes responsibility for executory costs. |
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Rental agreement without any appearance of present or future ownership. |
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Fund established that accumulates annual cash payments toward the amount it must pay in a lump sum at the maturity date. |
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1. Can be very restrictive. 2. Mature and must be paid off. 3. Fixed Interest until paid off on maturity date. |
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1. Good deal in times of increasing interest rates. 2. Less degree of risk. 3. Paid out of pre-tax earnings; not taxed. |
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Person who calculates insurance and annuity premiums, reserves, and dividends. |
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Written agreement that details proviions of a bond. |
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Per-share common stock price at which a convertible bond can be converted into shares of company's stock. >Value of Bond/# of Shares |
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Ration determines # of shares cmn stock in which a convertible bond can be converted. |
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Definition
Pension plan based on some future amount. |
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Defined Contribution Pension |
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Pension where benefits contribute a fixed amount per year. |
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Makes periodic payments to lessor; rent. |
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Leases prop. to a lesse in exchange for rent. |
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Term
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Definition
Lng Term Liab; until year where it becomes Current. |
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Definition
Pay off a bond before its maturity date. |
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Definition
Bond who's rights to interest payments are ranked after creditors. |
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