Since then bond yields in both countries have drifted back up to critical levels as investors demand a high premium to hold on to their debt. 此后,两国的债券收益率现在已经重新回到了危急水平,投资者要求高溢价来持有这些债券。
German 10-year bond yields fell to a record low, widening the premium Madrid pays to borrow compared with Berlin to a new euro-era high. 德国10年期国债收益率跌至历史低点,西班牙与德国国债息差扩大至欧元时代的新高。
So, a7% bond at a premium is not really "yielding" 7% in that example. 因此,在溢价7%的债券,是不是真正的“收益”,例如7%。
Notes that the bond is recorded in a single account, the face amount of the bond and the premium paid are not recorded in separate accounts. 需注意,债券的成本均记入同一个账户,债券的面值和支付的溢价均不单设账户。
If a bond has a7% nominal yield or coupon and was purchased at a premium of$ 103 ($ 1030), then your YTM will calculate lower because the7% interest is only paid to the$ 1000 par. 如果债券的名义收益率7%或优惠券,在103元(1030美元)的溢价购买,那么您油尖旺将计算出较低的,因为只有7%的利息支付给1000美元的面值。
In another day of bond market records, the Spanish premium over Germany, a measure of investor perceptions of relative risk, reached 499 basis points. 昨日西班牙对德国的溢价(投资者衡量相对风险的指标)也创下债券市场的纪录,达499个基点。
If a bond's contract rate exceeds the market rate, the bond sells at a premium. 如果债券的约定利率超过市场利率,债权溢价销售。
The yield of a bond to maturity takes into account the price discount from or premium over the face amount. 考虑基于面值的价格折扣或者价格升溢时,债券的到期收益率。
Over the life of the bond issue, this carrying value will be reduced toward the maturity value of$ 10, as the premium is amortized. 在债券的发行期内,随着溢价的摊销,这个账面价值将减少到其到期值,即10美元。
The entry to amortize bond premium for one year is illustrated below 摊销当年债券溢价的会计分录如下
If the bond was purchased at a premium ( above par), then your overall yield to maturity will be lower than your stated coupon rate. 如果债券溢价(高于票面价值)购买的,那么你的整体到期收益率将低于您说的票面利率。
Wayne Hiley, of Barclays Capital, said a recent rally in the corporate bond markets had lowered the interest rate premium to government bonds that businesses pay. 巴克莱(BarclaysCapital)的韦恩希利(WayneHiley)表示,企业债券市场近来的反弹,降低了企业向政府债券所支付的利率溢价。
Amortize bond discount and premium by the effective-interest method. 用实际利率法摊销债券的折价和溢价。
Research on New Amortization Method with the Premium or Discount of Bonds Probe into the Practical Rate Amortization in Bond's Premium Price and Conversion into Money 债券溢(折)价摊销新方法探讨债券溢折价实际利率摊销法的再探讨
The Convertible Company Bond plays positive function for companies in financing with low cost 、 getting high stock premium 、 improving finance structure, etc. 可转换公司债对于公司低成本筹集资金、获取高股票溢价、改善公司的财务结构等方面有着积极的作用。
At last, we review the research conclusion of this paper and give some suggestions about the convertible bond term design, such as the coupon rate, the conversion premium, the adjustment of conversion price, the call provisions and the put provisions. 最后,在总结全文研究成果的同时,针对我国可转换债券的条款设计,如票面利率条款、转股价格条款、转股价格修正条款、赎回条款、回售条款,提出了几点对策建议。
The Amortization of Bond's Par Pricing upon Issues Research on New Amortization Method with the Premium or Discount of Bonds 关于公司债券折价溢价发行的摊销债券溢(折)价摊销新方法探讨
We analyzed the bond risk premium of different kinds of durations and concludes that the absolute return and risk adjusted return of 3-year bonds is higher then the return of other maturities. 我们对比分析了各期限债券的风险溢酬,发现相对于其他期限债券,3年期左右债券具有较高的绝对收益和风险调整后收益。