(fr. coupon) -1) part of a bond certificate in the form of a cut-off coupon, which, when separated from the latter, entitles the owner to receive interest or dividends, the right to receive which gives the security. K. is usually attached to a bond, sometimes it can be bought and sold independently. In any case, it must be identified with the bond to which it refers, and contain the appropriate details: the name of the debtor company, the name and number of the bond, the name of the paying bank, the amount of K., the serial number and the validity period. The amount of interest and the date of its payment are indicated on K. The coupon sheet consists of separate K., on which the payment terms are indicated; 2) an auxiliary security, which is a certificate and gives the right to receive income from the main security.
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