一般只有这两种，债券是不允许折价发行的。
当债券的合同利率低于市场利率时，债券折价发行。
When the contract rate is less than the market rate, they sell at a discount.
上周，力拓表示正在考虑一项増股方案，但是增发的股份无疑会大幅折价发行。
Last week Rio said that it was considering a rights issue, but that would doubtless need to be deeply discounted.
当债券折价发行时，借款者偿还的金额一定比最初借款额大。收藏。
When bonds are issued at a discount, the borrower must repay more than the amount originally borrowed.
资本维持原则普遍采取“票面金额”制和禁止折价发行等股票发行制度。
The doctrine of capital maintenance generally implements the par-value stock and forbid-discounting stock.
约当收益率折价发行的固定收益债券的到期收益率转换成的年度收益率。
Equivalent Yield The annualized yield-to-maturity on fixed-income security sold on a discount basis.
对有面值的股票来说，这些差额分别称为溢价和折价，但股份很少折价发行。
These differences are called premium and discount, respectively, for par value stock. However, shares are rarely issued at a discount.
我国《公司法》中禁止股票折价发行，而世界上许多国家则允许股票折价发行。
While many countries in the world allow discount shares to be issued, they are banned from being issued in accordance with the Company Law of the Peoples Republic of China.
这个折价率限制了它发行新股以支付大额收购的能力。
The discount restricts the ability to issue new equity to pay for big acquisitions.
另一家高负债公司斯特拉塔，在上周四宣布了一下巨幅折价的増股发行方案。
Xstrata, another highly indebted miner, announced a heavily discounted rights issue last Thursday.
按较大折扣发行的债券，大幅折价债券：这类债券通常利率较低，发行时的折扣率超过投资者一般所认为的资本收益。
Deep discount bond note: bond with relatively low-coupon rate of interest offered with a discount in excess of what can normally be treated as capital gain by the investor.
本文以同时发行A股和H股的16家双重上市公司为样本，利用固定效应模型对H股折价率作了实证分析。
This paper makes a pragmatic study on discount rate of H share, taking 16 dual listing corporations on A and H share market as samples by means of the fixed effect model.
本文尝试对我国非公开发行股票发行价格与市场价格进行比较，探索增发折价的成因。
This paper tries to compare offer price per share with the market price and to find out the cause of discount.
实证研究发现：第一，发行对象为大股东时，增发折价程度远大于发行对象为外部投资者；
The findings of this dissertation are as follows. Firstly, discount is deeper when private placement issued to big shareholder than that of issued to external investors.
第四章为IPO折价实证研究部分，分四阶段研究了我国在不同发行制度下的IPO折价特征。
The fourth chapter is empirical research, which studies the IPO underpricing characteristics in different issue institutions from four stages.
在债券发行时，折价金额借记应付债券折价账户。
Bonds payable shall be accounted for based on the face value if the bonds issued.
在40年的债券发行期内，溢价的摊销形式与折价摊销相似。
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.
新上市公司股票之发行折价-代理成本与公司控制之研究。
The Underpricing of Initial Public Offerings with Respect to Agency Cost and Corporate...
新上市公司股票之发行折价-代理成本与公司控制之研究。
The Underpricing of Initial Public Offerings with Respect to Agency Cost and Corporate...
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