unamortized bond premium

Unamortized Bond Premium

The 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.

单词	unamortized bond premium
释义	unamortized bond premium Unamortized Bond Premium The 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.
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