unamortized bond premium

unamortized bond premium: Бухгалтерия: неамортизированная облигационная премия (часть надбавки к номиналу облигации, которую предстоит амортизировать в будущем)

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Unamortized Bond Premium — The difference between the par value or face value of a bond and the price above this face value, at which the bond has been issued. Unamortized bond premiums do not include any interest that has been amortized or written off. Also referred to as … Investment dictionary
Adjunct Account — An account in financial reporting that increases the book value of a liability account. An adjunct account is a valuation account from which credit balances are added to another account. For example, if a company issues bonds, the unamortized… … Investment dictionary

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