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Difference between revisions 4114129 and 5781434 on hrwiki

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Amortizacija premije

'''Amortizacija premije''' (eng. premium amortization) je postupak [[knjigovodstvo|knjigovodstvenog]] smanjivanja [[premija|premije]] na emitirane [[obveznica|obveznice]] tako da [[knjigovodstvena vrijednost]] obveznica odgovara njihovoj [[nominalna vrijednost|nominalnoj vrijednosti]] u trenutku njihova dospijeća kada [[emitent]] mora isplatiti njihovu nominalnu vrijednost.

== Vidi još ==
*[[Amortizacija]]
*[[Amortizacija duga]]
*[[Amortizacija obveznica]]

== Izvori ==

{{Agram_Brokeri_d.d.}}

{{Mrva-ekon}}
[[Kategorija:KnjigRačunovodstvo]]

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