Methods and standards / Concept Glossary / Bond issue
Concept selected: Bond issue
Definition
The company may issue numbered series of bonds or other shares that recognise or create a debt, as long as the total amount of the issues are not greater than the corporate paid-up capital plus the reserves that appear in the latest approved balance and the accounts regulating and updating the balances, when these have been approved by the Ministry of Economy and Competitivity.In the registration of the issue of bonds in the mercantile register, the following appear:
- the denomination of the institution
- total amount of the issue
- the nominal value as well as interest, maturities, premiums and batches of investigations were there to be any
Source
Surveys Mercantile Companies and Bankruptcy ProceedingsTopic
Statistical operations
(enlaces al Inventario de Operaciones Estadísticas)Concepts associated
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