TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INCOME BOND [1 record]

Record 1 2010-09-23

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

A bond on which the amount of interest to be paid depends on the level of the issuer's earnings.

OBS

Income bonds ... result primarily from reorganizations. Hence the term adjustment bond is often used to designate an income bond.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Obligation dont les intérêts versés aux obligataires dépendent des bénéfices réalisés par la société émettrice.

OBS

Dans la loi de l'impôt sur le revenu, «income debenture» et «income bond» ont été traduits par "obligations à intérêt conditionnel", ce qui ne permet pas de distinguer entre la débenture et l'obligation.

Key term(s)
  • obligation à revenus conditionnels

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
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