核心提示：英文名称：Original Issue Discount 中文名称：原始发行折扣指债券实际发行时的价格低于债券的票面价格。e.g. This relates to the fair value impact of derivative financial instruments designated as fair value hedges, as well as the reclassification of transaction costs and original issue discounts.
英文名称：Original Issue Discount 中文名称：原始发行折扣
指债券实际发行时的价格低于债券的票面价格。
e.g. This relates to the fair value impact of derivative financial instruments designated as fair value hedges, as well as the reclassification of transaction costs and original issue discounts.
