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Call premium definition

Accounting Tools

What is a Call Premium? A call premium is the excess amount over the par value of a bond that the issuer is willing to pay in order to redeem a bond before its maturity date. The call premium is stated as a specific monetary value over a bond’s par value, rather than a percentage amount.

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Call feature definition

Accounting Tools

Related Courses Accounting for Bonds Accounting for Investments Corporate Finance What is a Call Feature? A call feature is a feature in a bond agreement that allows the issuer to buy back bonds at a set price within certain future time frames. Related Articles Call Premium Call Price Call Provision

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Bond call price definition

Accounting Tools

Related Courses Accounting for Bonds Accounting for Investments Corporate Finance What is a Bond Call Price? A bond call price is the contractually-mandated price at which a bond holder must sell a bond back to the issuer. Outside of this date range, the issuer cannot buy back its bonds.

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Call price definition

Accounting Tools

Related Courses Accounting for Bonds Accounting for Investments Corporate Finance What is a Call Price? A call price is the price at which the holder of a bond can be forced by the issuer to sell back the bond to the issuer. The call price is typically the face value of the bond, plus an additional percentage.

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How to prepare for a collection call

Accounting Tools

Related Courses Credit and Collection Guidebook Effective Collections Essentials of Collection Law The primary tool of the collector is the collection call. However, before making a call, consider a number of preparatory steps that will make the call more efficient.

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Forward looking statement definition

Accounting Tools

When made by a company, these statements can trigger shareholder lawsuits, so safe harbor provisions are now used to mitigate a company's risk. In addition to the provisions of the PSLRA that were noted in the last section, it also contained a safe harbor provision. A forward looking statement describes future events or results.

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Redeemable preferred stock definition

Accounting Tools

There may also be a provision in redeemable preferred stock that the issuer can only buy back this type of stock on or after a certain date. The feature may also be beneficial to investors, if the issuer must pay a call premium when it buys back stock.