The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is amortized over the life of the bond and is treated as a form of taxable interest, which gets reported as it accrues, whether or not the issuer makes any taxable interest payments.
An original issue discount bond is a bond issued at a price below par. The most extreme example of an OID bond is a zero coupon bond (zero coupon bonds).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • Oid — Les OID (pour Object Identifier) sont des identifiants universels, représentés sous la forme d une suite d entiers. Ils sont organisés sous forme hiérarchique. Ainsi seul l organisme 1.2.3 peut dire quelle est la signification de l OID… …   Wikipédia en Français

  • -oid — is a suffix much used in the sciences and mathematics to indicate a similarity, not necessarily exact, to something else . According to the Oxford English Dictionary , oid is derived from the Latin suffix oides taken from Greek and meaning having …   Wikipedia

  • -oid — ( oid) suff. [Gr. ?, fr. e i^dos form, akin to ? to see, and E. wit: cf. F. o[ i]de, L. o[ i]des.] A suffix or combining form meaning like, resembling, in the form of; as in anthropoid, asteroid, spheroid. [1913 Webster] …   The Collaborative International Dictionary of English

  • Oid — or OID may refer to: Oid (album), a 2005 album by Space Manoeuvres Object identifier, an object used in computing to name an object Oracle Internet Directory, a directory service produced by Oracle Corporation OpenID, a shared identity service… …   Wikipedia

  • -oid — [oid] [Gr o eidēs < O , termination of preceding element + eidēs, oid < eidos, a form, shape < IE base * weid , to see > IDEA, WISE1, L videre] suffix 1. forming adjectives like or resembling (something specified) [crystalloid] 2.… …   English World dictionary

  • oid — OÍD, ÍD2 elem. În formă de , aspect, aparenţă . (din fr. oïde, ïde, cf. gr. eidos) Trimis de tavi, 20.04.2005. Sursa: MDN  OÍD Element secund de compunere savantă cu semnificaţia în formă de . [pron. o id. / < fr. oïde, it. oide, cf …   Dicționar Român

  • OID — steht für: Object Identifier, einen eindeutigen Bezeichner in der Informatik Opportunity International Deutschland, eine Hilfsorganisation OpenID, ein Single Sign On System Oracle Internet Directory, einen Verzeichnisdienst von Oracle …   Deutsch Wikipedia

  • -oid — Suffix zur Bildung von Bezeichnungen für untypische Exemplare, z.B. Suffixoid = suffixähnliches Element per. Wortschatz fach. ( ) Beschreibung von Affixen. In neoklassischen Bildungen verwendet nach dem Muster griechischer Komposita mit… …   Etymologisches Wörterbuch der deutschen sprache

  • -oid — suffix for like, like that of, thing like a , from Latinized form of Gk. oeides, from eidos form, related to idein to see, eidenai to know; lit. to see, from PIE *weid es , from root *weid to see, to know (see VISION (Cf. vision)). The …   Etymology dictionary

  • -oid — oid, oidan DEFINICIJA v. id …   Hrvatski jezični portal

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”