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deep-discount bonds

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Term: 
deep-discount bonds
Domain: 
Economic statistics-National Accounts
Definition: 
Deep-discount bonds are bonds under which periodic cash flows are made that cover some of the interest liability during the life of the instrument but the amount is substantially below market interest; the difference between the discounted issue price and the price at maturity is substantial and, in the SNA, that difference is treated as interest and is recorded as accruing over the life of the bond rather than when due for payment.
Source: 
SNA 11.77
المجال الأحصائي: 
الاحصاءات الاقتصادية-الحسابات القومية
التعريف: 
هي سندات ذات مدفوعات فائدة صغيرة ويتم إصدارها بخصم كبير من قيمتها الإسمية. (راجع أيضًا مصطلح : السندات ذات القسائم الصفرية).
المصدر: 
http://unterm.un.org/dgaacs/unterm.nsf/WebView?SearchView&Query=Deep-discount%20bonds&SearchOrder=1&SearchMax=250&SearchWV=TRUE&SearchFuzzy=TRUE&Start=1&Count=0