- accrual rate
- коэффициент наращивания

*Ценные бумаги. Англо-русский словарь.
Жданова И.Ф..
2013.*

- accrual rate
- коэффициент наращивания

*Ценные бумаги. Англо-русский словарь.
Жданова И.Ф..
2013.*

**Accrual Rate**— The rate of interest that is added to the principal of a financial instrument between cash payments of that interest. For example, a six month bond with interest payable semiannually will accrue daily interest during the six month term until it… … Investment dictionary**Accrual**— is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll … Wikipedia**Accrual Swap**— A form of discrete time switch option in which the interest on one side accrues only if certain conditions are met. Payment of interest in the accrual swap occurs if the reference rate, such as LIBOR or EURIBOR, is above or below a certain level … Investment dictionary**Accrual Bond**— A bond that does not pay periodic interest payments. Instead, interest is added to the principal balance of the bond and is either paid at maturity or, at some point, the bond begins to pay both principal and interest based on the… … Investment dictionary**accrual bond**— (1) Bonds that pay the investor an above market coupon rate as long as a reference rate is between preset levels established at the time the security is issued. A type of structured note. Also called range bonds. (2) A type of CMO security that… … Financial and business terms**Accrual bond**— An accrual bond is a fixed interest bond that is issued at its face value and repaid at the end of the maturity period together with the accrued interest. In Germany, the accrued interest is compounded. In contrast to zero coupon bonds, accrual… … Wikipedia**Interest rate derivative**— An interest rate derivative is a derivative where the underlying asset is the right to pay or receive a (usually notional) amount of money at a given interest rate.The interest rate derivatives market is the largest derivatives market in the… … Wikipedia**Range Accrual**— A form of interest accrual in which the coupon rate is only earned on days when another rate from which the coupon is derived falls within a specified range. As such, there is no standard coupon rate that can be counted on for interest payments.… … Investment dictionary**Interest rate risk**— is the risk (variability in value) borne by an interest bearing asset, such as a loan or a bond, due to variability of interest rates. In general, as rates rise, the price of a fixed rate bond will fall, and vice versa. Interest rate risk is… … Wikipedia**upper accrual point**— (UAP) Introduced under the Pensions Act 2007 as part of the simplification of the state second pension (S2P), the upper accrual point (UAP) replaces the upper earnings limit for the purpose of calculating (and capping) entitlement to S2P. The UAP … Law dictionary**Foreign Accrual Property Income**— Foreign Accrual Property Income, usually known as FAPI, is a tax term meaning the government will tax foreign earnings, regardless of tax treaties, if it deems the source of earning to only be investment activity . It is a law applied in… … Wikipedia