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BONDS AND DEBENTURES

Statistics Directorate    
French Equivalent: Obligations garanties ou non garanties

Definition:
Bonds and debentures are securities that give the holders the unconditional right to fixed payments or contractually determined variable payments, that is, the earning of interest is not dependent on earnings of the debtors.

Source Publication:
UN System of National Accounts, 2008,11.64.

Hyperlink:
http://unstats.un.org/unsd/nationalaccount/docs/SNA2008.pdf

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Thursday, March 28, 2013