Coupon and Off balance sheet: Difference between pages

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1.  
(OBS).


The fixed amount of periodic interest paid by a coupon bond over its life.
1.


In financing where assets and liabilities are acquired indirectly by an entity by way of a financial structure but are not purchased directly by the entity, in such a way that the liabilities are not required to be disclosed in the entity's balance sheet.


2.  
The trend in financial reporting over time has been to restrict the types of structures which may be accounted for 'off balance sheet' in this way (instead requiring the liabilities to be appropriately reported in the balance sheet of the reporting entity).


Abbreviation for Coupon rate.
 
2.
 
The indirect financial reporting of the related liabilities within the notes to the financial statements - or possibly not at all - rather than directly on the face of the balance sheet.
 
Sometimes known as 'off balance sheet treatment'.
 
 
Relevant accounting standards include FRS 102 Sections 2, 11, 12 and 23.




== See also ==
== See also ==
* [[Accrued interest ]]
* [[Balance sheet]]
* [[Asset-based swap]]
* [[FRS  102]]
* [[Average effective maturity]]
* [[Off-balance sheet finance]]
* [[Average nominal maturity]]
 
* [[Coupon bond]]
[[Category:Accounting,_tax_and_regulation]]
* [[Coupon rate]]
* [[Coupon strip]]
* [[Foreign currency bond]]
* [[Nominal yield]]
* [[Paying agent]]

Revision as of 18:12, 30 April 2016

(OBS).

1.

In financing where assets and liabilities are acquired indirectly by an entity by way of a financial structure but are not purchased directly by the entity, in such a way that the liabilities are not required to be disclosed in the entity's balance sheet.

The trend in financial reporting over time has been to restrict the types of structures which may be accounted for 'off balance sheet' in this way (instead requiring the liabilities to be appropriately reported in the balance sheet of the reporting entity).


2.

The indirect financial reporting of the related liabilities within the notes to the financial statements - or possibly not at all - rather than directly on the face of the balance sheet.

Sometimes known as 'off balance sheet treatment'.


Relevant accounting standards include FRS 102 Sections 2, 11, 12 and 23.


See also