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1 accrued interest
Vedhængende rente, dvs. den del af renten der er påløbet et rentebærende værdipapir siden udstedelsen eller den foregående kupondato og frem til valørdato. Køberen af et værdipapir betaler den noterede kurs plus vedhængende rente. Vedhængende rente er en kompensation fra køber til sælger, fordi køber får hele rentebetalingen på terminsdagen. Se ex coupon. -
2 accrued interest
Vedhængende rente, dvs. den del af renten der er påløbet et rentebærende værdipapir siden udstedelsen eller den foregående kupondato og frem til valørdato. Køberen af et værdipapir betaler den noterede kurs plus vedhængende rente. Vedhængende rente er en kompensation fra køber til sælger, fordi køber får hele rentebetalingen på terminsdagen. Se ex coupon. -
3 ex coupon
Periode op til kuponbetalingsdagen, hvor betaling af vedhængende renter ved obligationshandler skifter fra køber til sælger (se accrued interest). Ved handel i ex coupon perioden får køber ingen kuponbetaling ved førstkommende termin, men kompenseres i kursen for renten i den resterende del af terminen. Findes på visse obligationsmarkeder (f.eks. i Danmark og Sverige), hvorimod det ikke eksisterer i Euro market. -
4 ex coupon
Periode op til kuponbetalingsdagen, hvor betaling af vedhængende renter ved obligationshandler skifter fra køber til sælger (se accrued interest). Ved handel i ex coupon perioden får køber ingen kuponbetaling ved førstkommende termin, men kompenseres i kursen for renten i den resterende del af terminen. Findes på visse obligationsmarkeder (f.eks. i Danmark og Sverige), hvorimod det ikke eksisterer i Euro market.
См. также в других словарях:
accrued interest — Interest earned between the most recent interest payment and the present date but not yet paid to the lender. Chicago Board of Trade glossary Interest that has been earned but not yet paid. For example, the interest earned by a bondholder between … Financial and business terms
accrued interest — n. Interest due on the principal. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. accrued interest The interest being ea … Law dictionary
Accrued interest — In finance, accrued interest is the interest that has accumulated since the investment, or since the previous interest payment if there has been one already. For a financial instrument such as a bond, interest is calculated and paid in set… … Wikipedia
Accrued Interest — 1. A term used to describe an accrual accounting method when interest that is either payable or receivable has been recognized, but not yet paid or received. Accrued interest occurs as a result of the difference in timing of cash flows and the… … Investment dictionary
Accrued interest — The accumulated coupon interest earned but not yet paid to the seller of a bond by the buyer (unless the bond is in default). The New York Times Financial Glossary * * * accrued interest accrued interest ➔ interest * * * The interest accruing… … Financial and business terms
Accrued interest — An ISO term. The interest that has been earned but not yet been paid. The number of days, when needed (for example in case of bonds), the currency code, and the amount of accrued interest to be added or to be deducted. [3n] 3a 15d. Interest… … International financial encyclopaedia
accrued interest — noun : interest earned since last settlement date but not yet due or payable * * * interest accumulated at a given time but not yet due or paid. * * * accrued interest, interest that has accumulated at a given time but has not yet been paid … Useful english dictionary
accrued interest — /əˌkru:d ɪntrəst/ noun interest which has been earned by an interest bearing investment ● Accrued interest is added quarterly … Dictionary of banking and finance
accrued interest — interest accumulated at a given time but not yet due or paid. * * * … Universalium
Accrued Interest Adjustment — The extra amount of interest that is paid to the owner of a convertible bond or other fixed income security. The amount paid is equal to the balance of interest that has accrued since the last payment date of the bond. At the time, the investor… … Investment dictionary
accrued interest — accumulated interest, interest which has built up over a period of time … English contemporary dictionary
