TERMIUM Plus®

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

COUPON REGISTERED BOND [1 record]

Record 1 2003-04-07

English

Subject field(s)
  • Investment
  • Government Accounting
CONT

A marketable bond is said to be a registered coupon bond when the bond is registered as to principal but not as to interest. The interest is paid to the bearer of the coupon.

OBS

registered coupon bond: Officially approved by the Study Group on Accounting Terminology (SGAT).

French

Domaine(s)
  • Investissements et placements
  • Comptabilité publique
CONT

L'obligation négociable se nomme obligation nominative à coupons lorsqu'elle est immatriculée quant au capital, mais non quant à l'intérêt. L'intérêt est payable au porteur du coupon.

OBS

obligation nominative à coupons : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Contabilidad pública
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