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A new bond issue that is usually offered below par. The bond's value is increased (accreted) over its life from the original discounted price up to par. At the bond's maturity, it will be valued at par. Interest on these types of bonds are not paid until maturity. However, the interest is taxed as it is accreted. An example of an OID is a zero coupon bond.
출처: www.tiaa-crefbrokerage.com/invest_glosry_OOm.htm
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If a long-term bond is originally issued at a price that is less than its maturity value, OID is equal to the amount of that difference. The holder of an OID bond must include a portion of the OID in interest income annually. For tax purposes, the OID should be added to the cost basis of the bond. This will increase the basis and decrease any gains that may be recognized when the bond is disposed of.
출처: www.prudential.com/glossary/0,1463,intPageID%253D1...
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| -oid |
Taking the shape of
출처: tropmed.org/dictionary/coverpage9.htm
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| -oid |
an OBJECT IDENTIFIER; an object syntax type consisting of a sequence of non-negative integer values that traverses a tree (for example, 1.3.6.1). The OID denotes an authoritatively named object regardless of the semantics (for example, a standards document, an ASN.1 module, and so on) associated with the object.
출처: osr5doc.ca.caldera.com:457/netguide/smuxN.gloss.ht...
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| -oid |
Object IDentifier. Generally an implementation-specific integer or pointer that uniquely identifies an object.
출처: www.ru.ac.za/library/theses/2003/halse/ft/html/glo...
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