Examlex
If a corporation distributes appreciated property to its shareholders,the corporation will recognize any realized gain.
Par-Value Bond
A bond that is issued and redeemed at its face value, which is the amount paid to the bondholder at maturity.
Coupon Rate
The annual interest rate paid on a bond, expressed as a percentage of the face value and paid from issue date until maturity.
Duration
A measure of the sensitivity of the price of a bond or other debt instrument to changes in interest rates, usually expressed in years.
Bond Duration
A measure of the sensitivity of a bond's price to changes in interest rates, expressed in years.
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