Finnish to English Bus/Financial Accounting

emissioero / H-hinnan ja nimellisarvon välisen eron jaksotus (from company's annual accounts, in profit and loss account notes)

H-hinta =acquisition price
nimellisarvo = nominal value

Is there a term in accounting that describes this? I haven't come accross this before but when looking I came accross term Diskontto - deduction of interest but not 100% sure I am on right direction.

Diskontolla tarkoitetaan arvopaperin nimellisarvon ja hankintahinnan erotusta, kun hankintahinta on alhaisempi kuin nimellisarvo.