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Intercompany Bond Holdings
Intercompany Bond Holdings pertain to bonds owned by one entity within a larger corporate group that were issued by another entity within the same group.
Allocating Gain
The process of distributing profit among different accounts or investments.
Substance Over Form
An accounting principle that emphasizes the economic reality of transactions rather than their legal form to present a more accurate picture of a company's financial position.
Par-Value Method
An accounting method used for recording the issuance of stock, where the stock is recorded at its face or par value, and any amount received over par value is credited to an additional paid-in capital account.
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