An original issue discount bond is a bond issued at a price below par. The most extreme example of an OID is a zero-coupon bond. OID is considered to be a form of interest, so tax issues can get a bit complicated.
Investment dictionary. Academic. 2012.
Original issue discount — (OID) is a type of interest that is not payable as it accrues. OID is normally created when a debt, usually a bond, is issued at a discount. In effect, selling a bond at a discount converts stated principal into a return on investment, or… … Wikipedia
original issue discount — ( OID) The amount of the difference between the par or redemption price and the price of the security at the time of its original issue. Issuers can issue securities with OID as an alternative to making periodic interest payments as a means of… … Financial and business terms
original-issue discount — ( OID) The amount of the difference between the par or redemption price and the price of the security at the time of its original issue. Issuers can issue securities with OID as an alternative to making periodic interest payments as a means of… … Financial and business terms
Original Issue Discount — (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is amortized over the life of… … Law dictionary
original issue discount — (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is amortized over the life of… … Law dictionary
original issue discount debt — ( OID debt) debt that is initially offered at a price below par. Bloomberg Financial Dictionary … Financial and business terms
Original issue discount debt (OID debt) — Debt that is initially offered at a price below par. The New York Times Financial Glossary … Financial and business terms
OID — original issue discount (OID) The amount of the difference between the par or redemption price and the price of the security at the time of its original issue. Issuers can issue securities with OID as an alternative to making periodic interest… … Financial and business terms
OID — Original Issue Discount (OID) USA The discount from the face value of a bond or other debt instrument at the time that it is issued. It is the difference between the stated redemption price at maturity and the offering price. This discount is… … Law dictionary
Oid — or OID may refer to: Oid (album), a 2005 album by Space Manoeuvres Object identifier, an object used in computing to name an object Oracle Internet Directory, a directory service produced by Oracle Corporation OpenID, a shared identity service… … Wikipedia
