amortization bond

amortization bond
фин. облигация с частичным досрочным погашением (облигация, которая погашается не единовременной выплатой в конце срока, а равномерными периодическими выплатами в течение всего срока)

Англо-русский экономический словарь.

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Смотреть что такое "amortization bond" в других словарях:

  • amortization — (1) The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.… …   Financial and business terms

  • amortization — Legally, destruction, killing, or deadening, the original use of the term in the law being to place lands in mortmain. As the term is presently used, it has reference to the gradual extinction of a liability, usually one represented by a bond… …   Ballentine's law dictionary

  • Planned Amortization Class (PAC) Tranche — A class of tranche in a planned amortization class (PAC) bond that receives a primary payment schedule. As long as the actual prepayment rate is between a designated range of prepayment speeds, the life of the PAC tranche will remain relatively… …   Investment dictionary

  • Amortized Bond — A financial certificate that has been reduced in value for records on accounting statements. An amortized bond is one that is treated as an asset, with the discount amount being amortized to interest expense over the life of the bond. If a bond… …   Investment dictionary

  • Companion Bond — A class of tranche found in a planned amortization class (PAC) bond that is responsible for protecting the PAC tranche from both contraction and extension risk. The companion bond is designed to absorb excess principal payments during times of… …   Investment dictionary

  • Early Amortization — A type of credit enhancement used in certain asset backed securities (ABS). Early amortization is an accelerated payment of bond principal in an asset backed security, usually triggered when there is a sudden increase in delinquencies in the… …   Investment dictionary

  • Targeted Amortization Class - TAC — A type of credit derivative that is similar to a planned amortization class (PAC) in that it protects investors from prepayment; however, it is structured differently than a PAC. TACs protect investors from a rise in the prepayment rate or a fall …   Investment dictionary

  • Planned amortization class CMO — (1) One class of CMO that carries the most stable cash flows and the lowest prepayement risk of any class of CMO. Because of that stable cash flow, it is considered the least risky CMO. (2) A CMO bond class that stipulates cash flow contributions …   Financial and business terms

  • PAC Bond — Stands for Planned Amortization Class bond. A tranche class offered by some CMOs that has a sinking fund schedule and an ability to make principal payments that are not subordinated to other classes. Bloomberg Financial Dictionary …   Financial and business terms

  • planned amortization class — ( PAC) (1) The class of CMO that has the most stable cash flows and the lowest prepayment risk of any class of CMO. Because of a stable cash flow, it is considered the least risky CMO. (2) A CMO bond class that stipulates cash flow contributions… …   Financial and business terms

  • industrial-revenue bond —  ̷ ̷ ¦ ̷ ̷  ̷ ̷  ̷ ̷ ¦ ̷ ̷  ̷ ̷ ˌ ̷ ̷ noun : a revenue bond issued to provide industrial facilities for lease and dependent on the lease revenue for amortization and interest payments …   Useful english dictionary

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