折价发行 meaning in English

discounted issuing

The doctrine of capital maintenance generally implements the par - value stock and forbid - discounting stock
摘要资本维持原则普遍采取“票面金额”制和禁止折价发行等股票发行制度。
Many economists have given birth to extensive empirical and theoretical literature while trying to explain the reasons that companies choose to quote themselves at such a price as to generate underpricing
对于新股为何折价发行的问题，已有相当多的文献对其作了理论和实证上的研究。
When bonds are issued in premium or discount , the difference between the amount actually obtained and the par value shall be accounted independently , ' and be written off periodically by in ? creasing or decreasing interest expenses of every period until bonds mature
债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加当期的利息支出。
When bonds are issued in premium or discount , the difference between the amount actually obtained and the par value shall be accounted independently , and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds
债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。