According to TERMIUM (the Canadian Government terminology bank): "original issue discount": DEF - Discount on face value when a bond is issued arising essentially from a difference between the nominal rate of interest to be paid and the
market rate of interest at the moment that the bond is issued.
"réduction sur émission originale": DEF - Réduction sur la valeur nominale d'émission d'une obligation qui correspond grosso modo à la différence qui existe entre le taux d'intérêt nominal à payer et le taux d'intérêt du marché pour ce délai, au moment de l'émission.
OBS: term and definition reproduced from the CAPITAL Business Dictionary

"withholding" = "rétention" ou "détention" OBS - Occurs when a dealer withholds a new issue from his customers in a rising market and subsequently takes the capital gain himself.

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