ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MATERIAL is information important enough to change an investor's decision. Insignificant information has no effect on decisions, so there is no need to report it.
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GUARANTEE see WARRANTY.
COUPON is: 1) The annual interest rate on a fixed income security, set at the time it was issued, at which that instrument will accrue and pay interest. 2) Small pieces of paper attached to nonregistered interest-bearing instruments that reflect the semiannual amounts of interest to be paid. These coupons are cut out and tendered on the appropriate coupon dates, and the interest is then paid.