(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
Line 1: |
Line 1: |
| 1.
| | ''UK Tax.'' |
| | |
| A marketable longer-term debt instrument usually administered by a trustee.
| |
| | |
| Bonds typically require the issuer to repay the amount borrowed plus interest over a designated period of time.
| |
| | |
| The current market yield on the bond is both the market rate of return to the debt investor and the pre-tax market cost to the issuer of debt capital.
| |
| | |
| Issuers of bonds include a wide range of corporate and public sector entities, including central governments.
| |
| | |
| | |
| 2.
| |
| | |
| In trade finance, an instrument issued by a bank or an insurance company, in favour of a buyer, on behalf of a supplier, as additional assurance to the buyer that the supplier will perform its obligations under the supply contract.
| |
| | |
| Such a bank bond or insurance company bond will be supported by an indemnity issued by the supplier in favour of the bank or insurance company.
| |
| | |
| | |
| 3.
| |
| | |
| A guarantee provided by one party to another.
| |
| | |
| | |
| 4.
| |
| | |
| An amount of money provided as security for a guarantee.
| |
|
| |
|
| | A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered inter group transfer. |
|
| |
|
| == See also == | | == See also == |
| * [[Agent bank]] | | * [[Chargeable gains group]] |
| * [[Bearer bond ]]
| |
| * [[Bond futures]]
| |
| * [[Bond issue]]
| |
| * [[Bond mandate]]
| |
| * [[Bulldog bond]]
| |
| * [[Callable bond]]
| |
| * [[Catastrophe bond]]
| |
| * [[Clean price]]
| |
| * [[CMO]]
| |
| * [[Convertible bonds]]
| |
| * [[Corporate bond]]
| |
| * [[Coupon bond]]
| |
| * [[Covered bond]]
| |
| * [[Dirty price]]
| |
| * [[Drop-lock bond]]
| |
| * [[Eurobond]]
| |
| * [[Exchangeable bond]]
| |
| * [[Floating rate note]]
| |
| * [[Foreign bond]]
| |
| * [[Gilts]]
| |
| * [[Government paper]]
| |
| * [[Guarantee]]
| |
| * [[Indemnity]]
| |
| * [[Investment-grade bond]]
| |
| * [[Obligation]]
| |
| * [[On-demand bond]]
| |
| * [[Par bond]]
| |
| * [[Par yield]]
| |
| * [[Paying agent]]
| |
| * [[Performance bond]]
| |
| * [[Redeemable bond]]
| |
| * [[Security]]
| |
| * [[Shallow discount bond]]
| |
| * [[Short term]]
| |
| * [[Straight bond]]
| |
| * [[Yield to maturity]]
| |
| | |
| [[Category:Long_term_funding]]
| |
| [[Category:Compliance_and_audit]]
| |
| [[Category:Manage_risks]]
| |
| [[Category:Risk_frameworks]]
| |
| [[Category:Treasury_operations_infrastructure]]
| |
Revision as of 13:59, 5 August 2013
UK Tax.
A chargeable gain levied on a company which leaves a chargeable gains group following a previous tax sheltered inter group transfer.
See also