债券面值

债权人和股东之间冲突的起因是债务契约刺激股东作出次优的投资决策，更特别的是债务契约规定，如果投资获得了远高于债券面值的巨大收益，股东将获得大部分利润。

Particularly according to the debt contract , if the investment was much higher than bonds with a face value of the huge gains , shareholders will receive most of the profits .

然后债券面值的总金额被付还。

Then the amount of the bond its face value is paid back .

拒绝重组债权人的核心论点是，在两次重组中，阿根廷都威逼债权人接受折后仅余债券面值25%的野蛮折价（haircut）。

Central to the holdouts ' case has been that in two restructurings , Argentina strong-armed creditors into accepting a savage haircut worth just 25 cents on the dollar .

在到期日支付债券面值。

Paid face amount of bond at maturity .

他们随后向债权人提出了只支付债券面值的35%，爱要不要。

It subsequently presented creditors with a take-it-or-leave-it offer of35 cents on the dollar .

他们将获得一揽子新工具，名义价值仅为其现有希腊债券面值的46.5%。

They would receive a package of new instruments with a nominal value of just 46.5 per cent of the par value of their current Greek bonds .

国际金融协会还为其上周提出的将希腊债券面值减记50%的提议进行了辩护。该协会一直代表希腊主权债券的私人投资者与希腊进行协商。

The Institute of International Finance , which has been negotiating with Greece on behalf of private investors in its sovereign debt , also defended the offer it made last week for a 50 per cent reduction in the face value of Greek bonds .

新加坡政府债券的面值通常是1000元。

A typical face amount is s $ 1000 for bonds issued by the Singapore government ;

债券的面值是发行债券的机构承诺偿还的金额。

The face a-mount or par value is the amount that the bond issuer has agreed to repay .

债券的面值与债券持有人实际收到的净值之间的差额。

Difference between the face value of a bond and the net value received by the bondholder , after deducting commission .

类似非面值的可赎回债券按面值购买，如果有固定收入的投资，是按面值称为-调用将等于名义利率的收益率。

Similar to par non callable bonds , if a fixed income investment was bought at par and is called at par-the yield to call will equal the nominal rate .

联邦债券只能以面值的一半价格出售，而州政府债券只能以20%甚或更低价格出售。

federal debt traded at 50 cents on the dollar , state debt for 20 cents or less .

如果全部债券均按面值售出，会计分录如下

If all of the bonds are sold at par value , it should be recorded by the following entry

之前阿根廷向接受重组的债券持有人偿付面值的30%，而RUFO条款规定，阿根廷现在向投资者支付的赔偿不得超过这一比例。

This prohibits Argentina from offering investors more than the 30 cents on the dollar it paid holders that accepted the restructuring .

接近重组（投资者将手中持有的债券换成面值大约只有一半的新债）的人士形容称，希腊的声明颇为咄咄逼人。

People close to the restructuring , which will occur when investors trade in their bond holdings for new debt with about half the face value , described the statement as aggressive .

重组计划包括以面值27.5%的价格回购4.5亿美元的高收益债券，以面值13.5%的价格回购7.27亿美元的实物支付票据。

The plan includes an offer to buy back $ 450m in high-yield bonds for 27.5 cents in the dollar and to repurchase $ 727m payment-in-kind notes for 13.5 per cent of face value .

是指债券售价超过其面值的那部分差额。

The market price of a bond is higher than its face value .

还本时付息债券，按票面值付息债券以低于票面价值的价格发行的债券。

Discount Bond : Bond selling at a price less than its par value .

发行债券时，应当按债券的面值记帐。

Bonds authorized Bonds shall be accounted for at par value .

息票率指债券的年利率，相当于债券面值的某个百分比。

Coupon rate refers to the annual interest rate as a percentage of the par value of a bond .

溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。

Where bonds are acquired at a premium or discount , the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds .

投资者购入债券时支付的价格可能高于或低于债券的面值或原始发行价格。

The price investors pay for bonds may be much greater or less than the face amount or the original issuance price .

需注意，债券的成本均记入同一个账户，债券的面值和支付的溢价均不单设账户。

Notes that the bond is recorded in a single account , the face amount of the bond and the premium paid are not recorded in separate accounts .

债券持有人会定期收到利息以及在到期时取回相等于债券面值的金额。

A bond holder receives a stream of interest , or coupons for owning the bond and gets back his principal on maturity of the bond .

作为对债券持有者被迫放弃他们投资的补偿，赎回价格通常比债券的面值略高。

To compensate bondholders for being forced to give up their investments , the call price usually is somewhat higher than the face value of the bonds .