Examlex
Which of the following would be reported in the operating,investing,or financing sections of the statement of cash flows prepared under the indirect method?
CDS
CDS stands for Credit Default Swap, a financial derivative allowing an investor to "swap" or offset their credit risk with that of another investor.
Coupon Bond
A type of bond that offers interest payments through coupons to the bondholder until its maturity, when the principal amount is reimbursed.
Accrued Interest
The interest that has accumulated on a bond since the last interest payment up to, but not including, the purchase (or sale) settlement date.
Interest Days
The number of days over which interest is calculated on a loan or financial instrument.
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