Secured bonds are those bonds on behalf of which company has pledged some kind of assets security in bank for refund of bonds while unsecured bonds are reverse of secured bonds which means these bonds don't have the security of any assets for refund.
Wealth is what you have in the bank and assets you can sell (house, car, boat, stocks, bonds, ...) Income is what your employer gives you (or you take out of your own company)
Notes payable are written agreements between a lender and a borrower - essentially a loan. Bonds payable also are, in essence, a loan. However, bonds are issued as many "coupons," thus broadening the potential investor (lender) pool. If a business needs, for example, $500,000 to fund an enterprise, it can generally obtain a loan in the form of a note payable. If a business needs $10,000,000 to fund an enterprise, it may more easily raise capital through issuing, say, 1,000 coupon bonds at $10,000 face value each instead of asking for a $10 million loan. Both notes and bonds may be traded on the financial markets, thus they are treated quite similarly for accounting purposes.
Investment assets are assets that are held for investment purposes. Some examples are: Gold, Silver, Bonds , Stocks. Where as a consumption asset is an asset that is typically held for consumption. Some examples are: Oil, Copper, Cattle.
Held for trade securities are stocks and bonds that are held with intention of selling in order to generate profits. Therefore there will be a selling price and all unrealized gains and losses are reported on the income statement. The Available for Sale securities are bonds and stocks that are sold with no intention of profit and all unrealized gains and losses are included in Other Comprehensive Income. Both need yearly fair value adjustments.
All bonds have a stated or "par" value, which is the value that the bond will hold after the bond term is completed at maturity (par value is usually $1000 per bond). When a bond is issued at a discount, it means that a company issued the bond for less than the par value (i.e less than $1000). The original discount is calculated as the difference between the par value and the bond sale price, and it is amortized over the life of the bond.
A convertible debenture is a type of convertible bond. However, a debenture is unsecured debt, which means that there is no collateral for the bond. The alternative to a debenture would be a secured bond such as a mortgage bond that would be secured by real estate. If the company goes out of business, the collateral for the secured bonds would be used to pay off those bonds and the holders of the debentures would be paid from whatever is leftover. Most convertible bonds are debentures.
General Obligation bonds are secured by "taxes" primarily, whereas revenue bonds are secured by the "income" from the issuer of that particular bond.
A debenture is a debt security issued by a corporation that is not secured by their assets, but rather by the corporations credit. Bonds are lOUs between a borrower and a lender. The borrowers are generally public financial institutions and corporations. The lender is the bond fund, or an investor.
There is not much difference between collateral and pledge. If you put something up as collateral, if you fail to pay the loan, the item that you pledged will be taken. Either word can be used.
Typically a mortgage is a loan secured by real property (land!) and collateral is personal property (jewels, bonds, valuables, etc.) used to secure a loan.
Nonpolar bonds show a Low electronegativity difference between atoms
unsecured bonds
Corporate bonds are issued by a company, Treasury bonds by the government
The major difference between the two is: - Ionic bonds occur between one metal and one non-metal (such as sodium and oxygen) - Covalent bonds occur between two non-metals.
Corporations with sound credit standing are able to issue bonds without pledging assets. Such bonds are called debenture bonds, or unsecured bonds.
ionic bonds have strong bonds and molecular bonds have very strong bonds.
end bonds are joined and side bonds are cross