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.
IBER is Institute of Business and Economic Research (University of California) or International Business Ethics Review.
SPIN-OFF RULING is a legally binding ruling by the Internal Revenue Service as to any aspect of a spin-off by a corporation. See also SPIN-OFF.
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