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Data

English[en]
Debt instruments such as bonds or notes, debentures, certificates and other evidence of indebtedness, with terms of more than one year, have OID when the instrument is issued for a price that is less than its stated redemption price at maturity.
Chinese[zh]
诸如债券、票据、无担保债券、证书以及其他债务凭证的债券工具,期限大于一年,当工具以低于其声明的到期赎回价的价格发行时,通常有OID。

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