COUPON Definition

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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.

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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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