- amortizing of the bond discount/premium
- списание облигационной скидки/премии
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
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par — The face value of a security. For example, a bond selling at par is worth the same dollar amount it was issued for or at which it will be redeemed at maturity. Chicago Board of Trade glossary (1) The principal or maturity value of a non… … Financial and business terms
Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… … Wikipedia