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ACCA FM知识点：Public debt

文章来源：ACCA全球官网

发布时间：2021-11-22 14:48

阅读：531次

财务管理教学大纲的E部分涉及商业财务：什么类型的财务？什么来源？什么组合？首先考虑企业的形成和初始增长，然后是成熟和成熟的公司，并将研究在不同阶段可能面临的融资选择和决策。上文我们介绍了Public equity，本文重点讲解Mature companies——Public debt。

Mature companies

Once a company has existed profitably for some time and grown in size,additional sources of finance can become available,in particular:

public equity

public debt

bonds

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Public debt

This refers to quoted bonds or loan notes:instruments paying a coupon rate of interest and whose market value can fluctuate.Usually the bonds will be secured either by fixed or floating charges and can be redeemable or irredeemable.Well-secured bonds in companies that are not too highly geared are low risk investments and bonds holders will therefore require relatively low returns.The cost of the bonds to the borrower falls even more after tax relief on interest is taken into account.

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