sinking fund

Examples of sinking fund in the following topics:

• Sinking Funds

  • A sinking fund is a method by which an organization sets aside money to retire debts.
  • A sinking fund may operate in one or more of the following ways:
  • Thus the balance sheet consists of Asset = Sinking fund, Liability = Bonds
  • One purpose of a sinking fund is to repurchase outstanding bonds.
  • Describe how a sinking fund operates in regards to a bond issue

• Types of Long-Lived Assets

  • Other types of investments include investments in special funds-- e.g. sinking funds or pension funds-- and different forms of insurance.

• Deciding to Refund Bonds

  • The sinking fund has accumulated enough money to retire the bond issue.

• Redeeming at Maturity

  • Some structured bonds can have a redemption amount that is different from the face amount and can be linked to performance of particular assets such as a stock or commodity index, foreign exchange rate or a fund.
  • A description of bonds issued including the effective interest rate, maturity date, terms, and sinking fund requirements are included in the notes to financial statements.

• The Cost of Debt

• Transportation of Photosynthates in the Phloem

  • The points of sugar delivery, such as roots, young shoots, and developing seeds, are called sinks.
  • Seeds, tubers, and bulbs can be either a source or a sink, depending on the plant's stage of development and the season.
  • The products from the source are usually translocated to the nearest sink through the phloem.
  • Once in the phloem, the photosynthates are translocated to the closest sink.
  • Sucrose concentration in the sink cells is lower than in the phloem STEs because the sink sucrose has been metabolized for growth or converted to starch (for storage) or other polymers (for structural integrity).

• Global Warming Revisited

  • As an engine operates, heat flows from a heat tank of greater temperature to a heat sink of lesser temperature.
  • In a Carnot engine, which is the most efficient theoretical engine based on Carnot cycle, the maximum efficiency is equal to one minus the temperature of the heat sink (Tc) divided by the temperature of the heat source (Th).
  • This brings up two important points: optimized heat sinks are at absolute zero, and the longer engines dump heat into an isolated system the less efficient engines will become.
  • The excess heat lost by the engine is then released into the heat sink, which in the case of many modern engines would be the Earth's atmosphere.
  • As more heat is dumped into the environment, Earth's atmospheric (or heat sink) temperature will increase.

• The U.S. Trade Deficit

  • The trade gap began sinking in subsequent years as the dollar depreciated and economic growth in other countries led to increased demand for U.S. exports.
  • And although foreign lenders were generally more than happy to provide the funds Americans needed to finance their trade deficit, U.S. officials worried that at some point they might grow wary.

• Industrial Recovery

  • It also provided funding  for a series of transportation projects, local initiatives that would battle unemployment through public work projects, and necessary acquisitions of property that would make such projects possible.
  • The challenge of this law is whether we can sink selfish interest and present a solid front against a common peril. "

• Market Actors

  • Investors can include: pension funds, insurance companies, mutual funds, index funds, exchange-traded funds, and hedge funds.
  • A pension fund is any plan, fund, or scheme that provides retirement income.
  • Hedge funds are not considered a type of mutual fund.
  • Open-end funds are most common, but exchange-traded funds have been gaining in popularity.
  • A hedge fund is an fund that can undertake a wider range of investment and trading activities than other funds.