| 释义 |
unamortized bond premium Unamortized Bond PremiumThe difference between the face value of a bond and the price above face value at which it is issued, less any interest that has already been amortized. Issuers of original discount bonds are required to keep a record of the unamortized bond premium.unamortized bond premium When a bond is originally sold at a premium to par value, the difference between the par value and the proceeds from selling the bond that has not yet been subtracted from interest expense. |