INVESTMENT VALUE is the value to a particular investor based on individual investment requirements and expectations.
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.
EXCESS EARNINGS is that amount of anticipated benefits that exceeds a fair rate of return on the value of a selected asset base (often net tangible assets) used to generate those anticipated benefits.
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