1) Income Statement

2) Cash Flow Statement

3) Balance Sheet

Effect on Reported Cash Flows from Zero-Coupon Debt Issuance
Zero-coupon bonds are also referred to as "deep-discount bonds" or "pure-discount instruments". These bonds do not provide any periodic interest payments to the bondholders and are sold at deep discount to the stated par value. These bonds will have the same type of effect on a company's balance sheet, income statement and cash flow statements as that of discount bonds; the only difference is that the effect will be more pronounced because they are issued well below par value as opposed to a slight discount.

Effect Of Changing Interest Rate On Debt Market Value

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