무기명사채)
Bonds issued in the name of the owner are Registered bonds.
Bonds not registered are Bearer bonds.
CONVERTIBLE AND CALLABLE BONDS
(전환사채와 수시상환사채)
Bonds that can be converted into common stock at the bondholder’s option are Convertible bonds.
Bonds that the issuing company can retire at a stated dollar amount prior to maturity are Callable bonds.
Financial Accounting
IFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 11
Non-Current Liabilities
비유동부채
10-5
TYPES OF BONDS
Bond Basics
LO 4
담보부사채
전환사채
수의상환사채
Issuing Procedures (1 of 3)
Government laws grant corporations power to issue
bonds
Board of directors and shareholdersmust approve
bond issues
Board of directors must stipulate number of bonds to
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Preface and Explanation
"Twenty-Five Lectures in Balkan History" is an ongoing project. This is not simply because some time will pass before all twenty-five lectures are posted. I also hope that the Web medium promotes interaction between myself and readers (my e-mail address appears below), interaction that will enlarge my understanding of the Web as a place for information exch