ECONOMICS|national accounts|accounting system · FINANCE|financing and investment|investment
- amúchadh préimheanna Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- amortisation of premium | amortization
- en
- Sainmhíniú accounting process by which the book value of a security purchased at a premium above par is decreased during the security’s holding period Tagairt "MSRB (Municipal Securities Rulemaking Board) > Glossary > 'Amortization of Premium', http://www.msrb.org/Glossary/Definition/AMORTIZATION-OF-PREMIUM.aspx [13.10.2014]"
- Nóta "The amortization reflects the decrease in the security’s value as it approaches the redemption or maturity date. Under a “straight line” amortization method, the amount of the yearly amortization is the same for all years and is equal to the product of the total amount of the premium divided by the number of years to redemption or maturity. Under a “constant interest” amortization method, the amount of the yearly amortization decreases as the redemption or maturity date approaches and for any semi-annual period is equal to (a) the current interest payment less (b) the original semi-annual yield to maturity multiplied by the current book value. See also:share premium (related) [ IATE:1487428 ]"