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METHODE AMORTISSEMENT PRIME EMISSION [2 records]
Record 1 - internal organization data 1999-03-11
Record 1, English
Record 1, Subject field(s)
- Accounting
- Finance
Record 1, Main entry term, English
- straight-line method of discount amortization
1, record 1, English, straight%2Dline%20method%20of%20discount%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- straight-line method of premium amortization 1, record 1, English, straight%2Dline%20method%20of%20premium%20amortization
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Compare with "effective interest method". 2, record 1, English, - straight%2Dline%20method%20of%20discount%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Finances
Record 1, Main entry term, French
- méthode de l’amortissement linéaire de l’escompte d’émission
1, record 1, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20lin%C3%A9aire%20de%20l%26rsquo%3Bescompte%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'amortissement linéaire de la prime d’émission 1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire%20de%20la%20prime%20%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
- amortissement linéaire de l’escompte d’émission 1, record 1, French, amortissement%20lin%C3%A9aire%20de%20l%26rsquo%3Bescompte%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
- amortissement linéaire de la prime d’émission 1, record 1, French, amortissement%20lin%C3%A9aire%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste, pour chaque période, à ajouter aux intérêts versés ou reçus (ou à déduire de ces derniers) un montant constant égal à la prime (ou à l'escompte) divisé par le nombre de périodes au cours desquelles les obligations émises ou acquises seront en circulation ou, le cas échéant, demeureront la propriété de l'investisseur. 1, record 1, French, - m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20lin%C3%A9aire%20de%20l%26rsquo%3Bescompte%20d%26rsquo%3B%C3%A9mission
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-11-13
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- bond premium amortization methods
1, record 2, English, bond%20premium%20amortization%20methods
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- bond discount amortization methods 1, record 2, English, bond%20discount%20amortization%20methods
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Terms generally used in the plural. 2, record 2, English, - bond%20premium%20amortization%20methods
Record 2, Key term(s)
- bond premium amortization method
- bond discount amortization method
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthodes d’amortissement de la prime d’émission
1, record 2, French, m%C3%A9thodes%20d%26rsquo%3Bamortissement%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthodes d’amortissement de l’escompte d’émission 1, record 2, French, m%C3%A9thodes%20d%26rsquo%3Bamortissement%20de%20l%26rsquo%3Bescompte%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthodes utilisées pour amortir l'excédent positif ou négatif de la valeur nominale d'obligations sur leur prix d'émission (ou leur coût d'acquisition) et, par le fait même, pour déterminer périodiquement les intérêts débiteurs de la société émettrice (ou les intérêts créditeurs de l'obligataire). 1, record 2, French, - m%C3%A9thodes%20d%26rsquo%3Bamortissement%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
Record number: 2, Textual support number: 1 OBS
Expressions habituellement utilisées au pluriel. 2, record 2, French, - m%C3%A9thodes%20d%26rsquo%3Bamortissement%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
Record 2, Key term(s)
- méthode d'amortissement de la prime d'émission
- méthode d’amortissement de l’escompte d’émission
Record 2, Spanish
Record 2, Textual support, Spanish
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