Bond Principles: Registration bearer(coupon) bonds -belong to whomever legally hold them; no longer issued in the united states because of tax considerations e registered bonds-the bonds show the bondholders name e book entry bonds- bond owners hip is reflected only in the accounting records Strong c4- Bond fundamentals4 - 11 Strong C4 – Bond Fundamentals ◆ bearer (coupon) bonds - belong to whomever legally hold them; no longer issued in the United States because of tax considerations ◆ registered bonds - the bonds show the bondholder’s name ◆ book entry bonds - bond ownership is reflected only in the accounting records Bond Principles: Registration