airmailrpl Aug 19, 2013:

Visualização bilingue Visualização bilingue - EUR-Lex -
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... e representa os juros cumulativos acrescidos sobre o componente do passivo. ... and represents the cumulative interest accreted on the liability component.

airmailrpl Aug 19, 2013:

interest accreted => juros acrescidos interest accreted => juros acrescidos

Definition of 'Accreted Value'
The value, at any given time, of a multi-year instrument that accrues interest but does not pay that interest until maturity. The most well-known applications include zero-coupon bonds or cumulative preferred stock.
Investopedia Says

Investopedia explains 'Accreted Value'
Accreted value may not have any relationship to market value. For example, a 10-year, 10% zero-coupon bond with a final maturity of $100 will have an accreted value of perhaps $43.60 in year two. If current market interest rates fall, the fair market value of that bond will be higher than its accreted value; if rates rise, the value of the bond will be less than its accreted value.
http://www.investopedia.com/terms/a/accreted-value.asp

Accreted Interest
The difference between par value of a zero coupon security and purchase price. Also called original issue discount. Yearly accreted interest is the amount of accreted interest “earned” each year that you hold a zero coupon investment.
http://www.equityscholar.com/dictionary/accreted-interest/

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... e repr