the lowest potential yield that can be received on a bond without the issuer actually defaulting; calculated by making worst - case scenario assumptions on the issue by calculating the returns that would be received if any in - whole mandatory redemptive provisions are exercised by the issuer; partial redemptive provisions (such
as sinking funds) are not included in yield to worst calculations; the yield to worst metric is used to evaluate the worst - case scenario for yield to help investors manage risks and ensure that specific income requirements will still be met even in the worst scenarios
In the initial years the majority of your monthly mortgage payment is applied to interest and what is referred to
as a sinking fund.
Not exact matches
In 2015, Ackman, the founder of hedge
fund Pershing Square, announced his multi-billion dollar bet on Valeant Pharmaceuticals (vrx); he proceeded to lose nearly his entire investment, or $ 7.7 million every day for about two years,
as Valeant stock
sank 95 %.
That hurt technology - focused hedge
fund Coatue Management, which lost about $ 58 million during the day, including more than $ 10 million apiece on Netflix stock and Activision Blizzard (atvi),
as well
as American Tower Corp. (amt), which
sank 6 %.
You can deduct an amount for a reserve, contingent account, or a
sinking fund as long
as the Income Tax Act allows it and the amount is reasonable,» says the Canada Revenue Agency's Business and Professional Income Guide.
As with Halcon, investors are worried that Resolute Energy's decision to take on more debt in
funding acquisitions could
sink it if crude continues to tumble.
The Globe «s Jeffrey Simpson offers Canadian politicians plaudits for the following good deeds: Ed Stelmach's decision to
fund research into carbon capture and storage; Dalton McGuinty's decision to protect the boreal forest (because «untouched forests are wonderful carbon
sinks») and to sign on to the Western Climate Initiative; Stephen Harper for agreeing to pour money into Ontario infrastructure; and the premiers for finally agreeing «that within one sovereign country, there ought to be
as few obstacles to the movement of people and capital
as possible.»
Regulatory agencies have a tendency to
sink into lethargy
as their
funds prove inadequate to the job they are expected to do, or they turn out to be staffed by men drawn from the very industries they are ostensibly to regulate.
In difficult times
as it is and with ugly reality of
funding the party in Opposition about to
sink in, he should be congratulated and not attacked.
As Congress stares at a Friday deadline to
fund the government, the reality that members will have scant time to actually read or process the $ 1.3 trillion fiscal 2018 omnibus before voting on it is starting to
sink in.
Notwithstanding the foregoing provisions, but subject to such requirements
as the legislature shall impose by general or special law, indebtedness contracted by any county, city, town, village or school district and each portion thereof from time to time contracted for any object or purpose for which indebtedness may be contracted may also be financed by
sinking fund bonds with a maximum maturity of fifty years, which shall be redeemed through annual contributions to
sinking funds established by such county, city, town, village or school district, provided, however, that each such annual contribution shall be at least equal to the amount required, if any, to enable the
sinking fund to redeem, on the date of the contribution, the same amount of such indebtedness
as would have been paid and then be payable if such indebtedness had been financed entirely by the issuance of serial bonds, except, if an issue of
sinking fund bonds is combined for sale with an issue of serial bonds, for the same object or purpose, then the amount of each annual
sinking fund contribution shall be at least equal to the amount required, if any, to enable the
sinking fund to redeem, on the date of each such annual contribution, (i) the amount which would be required to be paid annually if such indebtedness had been issued entirely
as serial bonds, less (ii) the amount of indebtedness, if any, to be paid during such year on the portion of such indebtedness actually issued
as serial bonds.
After studying this chapter, you will be able to: Explain the basic nature of a joint stock company
as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures
as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of
sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Me
fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum
Sinking Fund
Sinking Fund Me
Fund Method
Amortization: The act of paying off (
as a mortgage) gradually, usually by periodic payments of principal and interest or by payments to a
sinking fund Annual Percentage Rate (APR): The annual equivalent of a rate of interest when the rate is quoted more frequently than annually, usually monthly.
The ideal way would be to create a
sinking fund that you start
funding as soon
as you buy something new.
As these historical bonds were neither issued nor backed by us or any other part of the United States Government, it would be patently absurd to suggest that we would establish a
sinking fund to retire these historical bonds.
Total direct debt of a municipality less all self - supporting debt, any
sinking funds, and short - term debt such
as tax anticipation notes and revenue anticipation notes.
You could have a
sinking fund for things
as small
as renewing your annual $ 258 vehicle registration.
Launching various
fund raising drives where sponsors could buy a doorknob, a wall or a
sink, the building was built
as the group had available
funds.
Greenpeace, which warns of an imminent «climate bomb» due to the destruction of rich forests and peat bogs that currently serve
as a massive carbon
sink, reports groups such
as the World Wildlife
Fund, Conservation International, and Flora and Fauna International have joined them in calling for an end to the conversion of forests to croplands for the production of biofuels