Entry in progress—B.P.
 
Wikipedia: Bond (finance)
In finance, a bond is a debt security, in which the authorized issuer owes the holders a debt and, depending on the terms of the bond, is obliged to pay interest (the coupon) to use and/or to repay the principal at a later date, termed maturity. A bond is a formal contract to repay borrowed money with interest at fixed intervals.
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Yankee bond, a US dollar-denominated bond issued by a non-US entity in the US market
 
Investopedia
What Does Yankee Bond Mean?
A bond denominated in U.S. dollars that is publicly issued in the U.S. by foreign banks and corporations. According to the Securities Act of 1933, these bonds must first be registered with the Securities and Exchange Commission (SEC) before they can be sold. Yankee bonds are often issued in tranches and each offering can be as large as $1 billion.
 
17 January 1977, New York (NY) Times, “Price Drop Leaves Outlook Uncertain in Credit Markets” by John H. Allan, pg. 39:
Kuhn Loeb introduced a new index—the Yankee bond index—to help investors keep track of the performance of foreign securities registered with the Securities and Exchange Commission that previously were subjected to the interest-equalization tax.
 
“Yankee bonds” began to be issued after this tax was eliminated in January 1974, and the volume of such issues outstanding last year expanded to $3.23 billion from $1.13 billion at the end of 1975, Joseph N. Cohen, Kuhn Loeb vice president, said.