Discount

A value lower than par value; the decreased market value of a bond resulting from its intrest rate and safety rating.

Similar financial terms

Discount rate
The loan intrest rate charged by the Federal Reserve Bank to its member banks.

Accretion (of a discount)
In portfolio accounting, a straight-line accumulation of capital gains on discount bond in anticipation of receipt of par at maturity.

Pure-discount bond
A bond that will make only one payment of principal and interest. Also called a zero-coupon bond or a single-payment bond.

Original issue discount debt (OID debt)
Debt that is initially offered at a price below par.

Bank discount basis
A convention used for quoting bids and offers for treasury bills in terms of annualized yield , based on a 360-day year.

Cash discount
An incentive offered to purchasers of a firm's product for payment within a specified time period, such as ten days.

Discount broker
A brokerage house featuring relatively low commission rates in comparison to a full-service broker.

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LIA

Life Insurance Association


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