Bonds – General Concepts and Assessment
The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase t...
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2023-09-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/bonds-general-concepts-and-assessment-a326d/download-PDF/
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| _version_ | 1797670661545525248 |
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| author | Elena Valentina ȚILICĂ Radu CIOBANU |
| author_facet | Elena Valentina ȚILICĂ Radu CIOBANU |
| author_sort | Elena Valentina ȚILICĂ |
| collection | DOAJ |
| description | The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase the transparency of transactions made between these two large categories of market participants, but also to regulate them by imposing laws and rules of conduct. Practically, it has the role of a mediator between the market participants, being intended to maintain a high level of trust between those who assign their capital and those who receive it. The transfer of capital is made by selling-buying financial titles entailing certain rights for the one that bought them and certain obligations for the one that issued them. There are two categories of main financial titles on the market: shares and bonds. In this article we shall present the general concepts regarding bonds and the ways in which they can be assessed. |
| first_indexed | 2024-03-11T21:03:46Z |
| format | Article |
| id | doaj.art-8c48056a54574e39a568f79b9d8316ff |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-03-11T21:03:46Z |
| publishDate | 2023-09-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-8c48056a54574e39a568f79b9d8316ff2023-09-29T16:40:41ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212023-09-0148162210.37945/cbr.2023.08.0326688921Bonds – General Concepts and AssessmentElena Valentina ȚILICĂ0Radu CIOBANU1Bucharest University of Economic StudiesBucharest University of Economic StudiesThe capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase the transparency of transactions made between these two large categories of market participants, but also to regulate them by imposing laws and rules of conduct. Practically, it has the role of a mediator between the market participants, being intended to maintain a high level of trust between those who assign their capital and those who receive it. The transfer of capital is made by selling-buying financial titles entailing certain rights for the one that bought them and certain obligations for the one that issued them. There are two categories of main financial titles on the market: shares and bonds. In this article we shall present the general concepts regarding bonds and the ways in which they can be assessed. https://www.ceccarbusinessreview.ro/bonds-general-concepts-and-assessment-a326d/download-PDF/ capital marketbondcoupon rateannuityshare premiumreimbursement premiumassessment |
| spellingShingle | Elena Valentina ȚILICĂ Radu CIOBANU Bonds – General Concepts and Assessment CECCAR Business Review capital market bond coupon rate annuity share premium reimbursement premium assessment |
| title | Bonds – General Concepts and Assessment |
| title_full | Bonds – General Concepts and Assessment |
| title_fullStr | Bonds – General Concepts and Assessment |
| title_full_unstemmed | Bonds – General Concepts and Assessment |
| title_short | Bonds – General Concepts and Assessment |
| title_sort | bonds general concepts and assessment |
| topic | capital market bond coupon rate annuity share premium reimbursement premium assessment |
| url |
https://www.ceccarbusinessreview.ro/bonds-general-concepts-and-assessment-a326d/download-PDF/
|
| work_keys_str_mv | AT elenavalentinatilica bondsgeneralconceptsandassessment AT raduciobanu bondsgeneralconceptsandassessment |