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amortization of discount or premium [3 entries]
  1. amortization of discount or premium    割引あるいは割り増しの償却
  2. amortization of discount or premium arising on the issue of debenture or loan stock    社債または転換社債の発行から生じた割引や打歩の償却額
  3. amortization of debt discount and expense or premium    社債の割引料及び発行費または割増料の償却
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