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Plan Assets | Example - XPLAIND.com

Plan assets are the assets of a funded defined benefit plan. A funded defined benefit plan is one in which the employer contributes an amount periodically to the fund and the amounts are managed by a pension fund manager and invested in different asset classes.

Actived: Monday Oct 19, 2020

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Coupon Payment | Definition, Formula, Calculator & Example

A coupon payment is the amount of interest which a bond issuer pays to a bondholder at each payment date.. Bond indenture governs the manner in which coupon payments are calculated. Bonds may have fixed coupon payments, variable coupon payments, deferred coupon payments and accelerated coupon payments.. In fixed-coupon payments, the coupon rate is fixed and stays the same throughout the life

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Cash Discount on Sales | Gross vs Net Method | Journal Entries

Cash discount is the discount offered by seller for paying cash early. Cash discount is only offered on credit sales where the customers do not pay at the time of sale but promise to pay latter.

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Amortization of Bond Discount | Effective Interest Method

Under effective interest method of amortization of bond discount, the bond discount amortized each year is equal to the difference between the interest expense based on the product of market interest rate and the carrying amount of the bond and the interest payable based on the product of the stated coupon rate and face value.

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Bonds Payable | Journal Entries | Examples

Example: Journal Entries. On 1 January 2001, Codestreet, Inc. issued 100,000, $100 face value bonds carrying a coupon rate of 8% payable semiannually.

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Yield to Maturity (YTM) | Definition, formula and example

Yield to maturity (YTM) is the annual return that a bond is expected to generate if it is held till its maturity given its coupon rate, payment frequency and current market price.. Yield to maturity is essentially the internal rate of return of a bond i.e. the discount rate at which the present value of a bond’s coupon payments and maturity value is equal to its current market price.

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Held to Maturity Investment | Journal Entries & Example

On 1 January 20X0, HMI Ltd. purchased 1 million $100 bonds of BD Ltd. carrying annual coupons at the rate of 6% and a maturity of 10 years, for $92.98 million. The bonds have an effective interest rate of 7%. HMI Ltd. intends to hold the bonds to maturity, so it classified them as held to maturity and the acquisition is recorded as follows:

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Bond Price | Definition, Formula and Example

A bond is a debt instrument that pays periodic interest payments based at a stated interest rate called coupon rate and returns the principal at a pre-determined maturity date.. Cash flows of a conventional bond (a bond with no embedded options) are fairly definite in amount and timing and comprise of: Periodic interest payments called coupon payments each of which equals the face value of the

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