Fixed amount or percentage deducted from the selling price of a block of shares because they represent a minority interest in the firm.
Certificate of deposit (CD) issued at a price lower than its par value. The difference between the price paid by the investor (issue price) and the value at maturity of the deposit is called original issue discount.
Deduction from the par value of a financial instrument, made in advance of its sale. Opposite of premium.
When a company stops business transactions. The portion that has been stopped must be accounted for on the company's financial statements.
Statutory or good faith revelation of a material fact (or an item of information that is not generally known) on a financial statement or in the accompanying notes (footnotes).
Rate at which an allocation can be drawn upon or an already negotiated loan is paid-out, in accordance with an agreed upon schedule.
Payment by an agent or professional on behalf of a principal or client who is presented with a bill for its reimbursement.
Cash benefit available to a disabled person who fulfills the requirements of a disability pension plan.
