Income bond

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The income bond is an interest-bearing securities , often in addition to the fixed interest rate is entitled to a variable share of the net profit securitized society. This variable interest rate surcharge can be linked to the dividend and linked to the achievement of a certain dividend amount.

The Stock Corporation Act are available in § 221 para. 1 AktG a legal definition for income bond before and adjacent to these participation rights from. Income bonds are mostly of a non-subordinate nature and are almost exclusively recorded as outside capital. In contrast to this, profit participation capital is usually subordinate and, under certain conditions, constitutes liable equity.