What does interest income from frozen funds during bond issuance mean?

It is the frozen funds of investors who subscribe for ** and bonds.

**When the bond is issued, because there is a purchase demand, the subscriber is required to deposit the corresponding funds, and then the purchaser is determined by lottery according to the proportion of the subscription funds and the total amount of the issuance. Interest on frozen funds goes to ** and the issuer of the bond.

If the issuance cost is less than the interest income generated by the frozen funds during the issuance period, the difference between the interest income generated by the frozen funds during the issuance period and the issuance expenses shall be regarded as the premium income of the issued bonds, which shall be amortized during the life of the bonds when the interest is accrued.

If the issuance cost is greater than the interest income generated by the frozen funds during the issuance period, the difference between the issuance expenses and the interest income generated by the frozen funds during the issuance period shall be accounted for separately according to the use of the funds raised by the issuance of bonds

If an enterprise issues bonds to raise funds specifically for the purchase and construction of fixed assets, the issuance expenses incurred in a relatively large amount (minus the interest income generated by the frozen funds during the issuance period) will be directly included in the cost of the purchased and constructed fixed assets before the purchased and constructed fixed assets reach the intended usable state;

The issuance expenses (minus the interest income generated by the frozen funds during the issuance period) will be directly included in the current financial expenses. If it is used for other purposes, it shall be included in the financial expenses of the current period.

Encyclopedia - Interest income.

Encyclopedia - Freeze funds.

Encyclopedia - Bond issuance.

Encyclopedia - Pilot Measures for the Issuance of Corporate Bonds.

Frozen funds of investors who subscribed** and bonds. Because everyone wants to buy it when the bond is issued, therefore, the exchange.

It is stipulated that all subscribers must deposit the corresponding funds, and then determine the purchasers through lottery according to the proportion of the subscription funds and the total amount of the issuance. Interest on frozen funds goes to ** and the issuer of the bond.

When an enterprise issues bonds, how to deal with the interest income of the frozen funds during the bond issuance period and how to deal with the bond issuance expenses are two unavoidable issues.

At present, the authoritative textbooks discuss these two issues: when an enterprise issues bonds, if the issuance cost is greater than the interest generated by the frozen funds during the issuance period, the difference between the issuance cost and the interest income generated by the frozen funds during the issuance period shall be included in the financial expenses.

or the cost of the underlying asset;

If the issuance expenses are less than the interest income generated by the frozen funds during the issuance period, the difference between the interest income generated by the frozen funds during the issuance period and the issuance expenses shall be regarded as the premium income from the issuance of bonds, and shall be included in the financial expenses or the cost of related assets respectively.

1. Offset the issuance cost of the issuance.

2. If the issuance fee is greater than the interest part of the freezing period, it will be included in the financial expenses respectively.

or related costs;

If the issuance fee is less than the interest part of the freeze period, it will be regarded as a premium.

IPO subscription. The current interest generated by the frozen funds does not belong to the shareholders, but only belongs to the listed company that will be listed on the new shares.

on the account of the listed company, waiting for the relevant winning results;

If you don't win the lottery, the relevant funds will be returned to your ** account.

In the middle, the time between the subscription and the return of the non-winning lot without calculating the interest is three days, so there is no current interest in these three days.

1. Offset the issuance cost of the issuance.

2. If the issuance fee is greater than the interest part of the freezing period, it will be included in the financial expenses or related costs respectively;

If the issuance fee is less than the interest part of the freeze period, it will be regarded as a premium.

The current interest generated by the frozen funds at the time of the subscription of new shares does not belong to the shareholders, but only belongs to the listed company that will issue new shares, because the relevant subscription funds will be transferred out of the ** capital account during the subscription freeze period, and will be transferred to the account of the listed company that subscribes for new shares, waiting for the relevant winning results;

If you don't win the lot, the relevant funds will be returned to your ** account, and the time between the subscription and the return of the non-winning lottery without calculating interest is three days, so there is no current interest in these three days.

When an enterprise issues bonds, if the issuance cost is greater than the interest income generated by the frozen capital chain during the issuance period, the difference between the issuance cost and the interest income generated by the frozen funds during the issuance period shall be included in the financial expenses or the cost of the relevant assets according to the use of the funds raised by the issuance of bonds.

If the issuance cost is less than the interest income generated by the frozen funds during the issuance period, the difference between the issuance expenses and the interest income generated by the frozen funds during the issuance period shall be regarded as the premium income of the issued bonds, which shall be amortized during the life of the bonds when the interest is accrued, and shall be included in the financial expenses or the cost of related assets respectively.

It is the frozen funds of investors who subscribe for ** and bonds.

Because everyone wants to buy bonds when they are issued, the exchange stipulates that all subscribers must deposit the corresponding funds, and then determine the purchaser through the lottery according to the proportion of the subscription funds and the total amount of the issuance.

Interest on frozen funds goes to ** and the issuer of the bond.

In terms of accounting:

If the issuance cost is greater than the interest income generated by the frozen funds during the issuance period, the difference between the issuance expenses and the interest income generated by the frozen funds during the issuance period shall be accounted for separately according to the use of the funds raised by the issuance of bonds

If an enterprise issues bonds to raise funds specifically for the purchase and construction of fixed assets, a large amount of issuance expenses will be incurred before the purchased and constructed fixed assets reach the intended state of use

minus the interest income generated by the frozen funds during the issuance period), which is directly included in the cost of fixed assets purchased and constructed; A smaller amount of issuance fees () will be incurred

minus the interest income generated by the frozen funds during the issuance period), which is directly included in the financial expenses of the current rolling wild key.

If it is used for other purposes, it shall be included in the financial expenses of the current period.

If the issuance cost is less than the interest income generated by the frozen funds during the issuance period, the difference between the interest income generated by the frozen funds during the issuance period and the issuance expenses shall be regarded as the premium income of the bond issuance, which shall be amortized during the life of the bond when the interest is accrued.

What issuance period are you talking about? Is it ** issuance, or fixed deposits, wealth management products? I understand that you should be talking about ** release.

Because**subscription needs to pay funds, but you can't get it immediately**. If the number of consignment issuance is less than 70% of the planned issuance, it is a failure of the issuance, and the subscription money shall be returned to the subscriber at the issue price and the bank deposit interest for the same period in accordance with the regulations.

The funds paid at the time of subscription will be frozen, and neither the investor nor the issuer can use it, and then until the issuance fails, the interest during this period is the "interest on frozen funds during the issuance period".

1. Offset the issuance cost of the issuance.

2. If the issuance fee is greater than the interest part of the freezing period, it will be included in the financial expenses or related costs respectively;

If the issuance fee is less than the interest part of the freeze period, it will be regarded as a premium.