The choice about benchmark rate of floating rate debt decides directly the value of floating rate debt.
浮息债券基准利率的选择直接决定了浮息债券的投资价值。
The author analyzes the investment value of two floating bonds linked with marketized interest rates:one linked to the 7-day interbank repo rate,and the other linked to the 3-month interbank Shibor.
本文分析了与市场型利率相挂钩的两种浮动债券品种的投资价值:即与银行间市场7天回购利率相联系的浮动债券,和与银行间市场3个月Shibor相联系的浮动债券品种。
This paper studies two samples of coupon bonds (000696, 000896), which were among the earliest to be listed on the Shanghai Stock Exchange, to review their net price movement in their lifespan and disclose the rules and causes of the trend.
本文以在上海证券交易所最早上市交易的两种附息债券(000696、000896)为样本,考察其在存续期内的净价走势,揭示附息债券净价走势规律及其原因。
The regulation of long-term bond investment stipulated in Enterprise Accounting System has been vague and obscure, particularly in the accounting of bond interest, bond-issuing fee and investment benefits as well.
《企业会计制度》中关于企业长期债券投资的债券利息、债券费用、投资收益核算的相关规定比较笼统和模糊,缺乏可操作性。
convertible floater
可转换为固定利率的浮息债券
The first floating rate T bond (010004)has gone on public in Shanghai Stock Exchange Market. So the challenging question of how to price of the floating rate bonds is put forward.
我国证券市场首只浮动利息债券010004的上市,给市场提出了浮息债券应如何定价的问题。
Fixed-and floating-rate composition in US bond market;
美国债券市场的定息和浮息构成分析
Zero Coupon Bond
零息债券、无息债券
registered bonds and coupon bonds
记名债券及股息债券
These are called variable rate bonds or floating rate notes (FRN).
这类债券称为“浮动利率债券”。
floating rate Bond: Bond on which the coupon is established periodically and calculated with reference to short-term interest rates.
浮动利率债券:这种债券的息票是定期确定的,并参照短期资金利率来计算。
Floating Rate Note（FRN）A bond where the coupon's interest rate is changed periodically in accordance to a specific market rate.
浮动利率债券（FRN）息票利率根据一定市场利率而发生周期性变化的债券。
Development of CHIBBM through STRIPS;
本息拆离债券与发展银行间债券市场
Floating bonds:Comparative value and swap;
浮动债券间比价以及基于浮动债券的互换模式构想
non-interest bearing discount bond
无息按折扣发行的债券
accrued interest on bond sold
应计未付售出债券利息
bond with interest lottery
有奖利息的公司债券
Stripped Bonds and Stripped Coupons
拆卸债券及拆卸息票
tax - exempt bonds.
免收利息所得税的债券
certificate of accrual on treasury securities (CATS)
政府债券计息凭证,公债本息证
The Choice of Benchmark of Floating Rate Notes in China;
我国浮动利率债券基准利率选择研究
