accreted value

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Accreted Value

The value of an original issue discount bond or other bond where the interest (or the equivalent) is not paid until maturity. The accreted value of such a bond often has only a rough relationship with its market value. See also: imputed interest.

accreted value

The current value of an original-issue discount bond, taking into account imputed interest that has accumulated.
References in periodicals archive ?
The expected ratings of the above referenced bonds address the issuer's ability to make timely payments of the subordinate series 2006A, subordinate series 2006B, and subordinate series 2006C bond's accreted values by their respective maturity dates.
In addition, since payments under the MSA are subject to various adjustments and offsets based on several factors, including cigarette consumption, Fitch developed a series of cash flow stresses to determine the transaction's ability to make timely payments of each bond's accreted value on their respective maturity dates.
The principal pay out rate is above average at 68% in ten years, including the accreted values of outstanding capital appreciation bonds.