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Bonds – General Concepts and Assessment

Author

Listed:
  • Elena Valentina ȚILICĂ

    (Bucharest University of Economic Studies)

  • Radu CIOBANU

    (Bucharest University of Economic Studies)

Abstract

The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase the transparency of transactions made between these two large categories of market participants, but also to regulate them by imposing laws and rules of conduct. Practically, it has the role of a mediator between the market participants, being intended to maintain a high level of trust between those who assign their capital and those who receive it. The transfer of capital is made by selling-buying financial titles entailing certain rights for the one that bought them and certain obligations for the one that issued them. There are two categories of main financial titles on the market: shares and bonds. In this article we shall present the general concepts regarding bonds and the ways in which they can be assessed.

Suggested Citation

  • Elena Valentina ȚILICĂ & Radu CIOBANU, 2023. "Bonds – General Concepts and Assessment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 16-22, August.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:8:p:16-22
    DOI: 10.37945/cbr.2023.08.03
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    More about this item

    Keywords

    capital market; bond; coupon rate; annuity; share premium; reimbursement premium; assessment;
    All these keywords.

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G19 - Financial Economics - - General Financial Markets - - - Other

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