An interest rate swap whose notional principal amount (NPA) declines over its life according to a specific amortization schedule. The...

A structural feature that gives protection to senior bondholders (noteholders) against a deterioration of credit support. It applies a host...

The amount by which the total interest cost associated with a bond issue is lower than the total interest payment....

The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...

The amount by which the total interest cost associated with a bond issue exceeds the total interest payment. For example,...

An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...

The systematic process of gradually reducing the amount of a goodwill asset by recording a periodic amortization charge. In accounting...

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

The systematic process of allocating the amortized amount/ amortized cost (the principal) of a financial asset (broadly any intangible asset)...