Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.

溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。

youdao

Where bonds are acquired at a premium or discount the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.

溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。

youdao

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

youdao

The primary difference is the presentation of all System Open Market Account (SOMA) securities holdings at amortized cost rather than the fair value presentation required by GAAP.

FORBES: The Fed's Full Disclosure: Don't Forget About Government GAAP