amortization of premium

amortization of premium
фин., учет амортизация [списание\] премии
а) (учетная процедура, в ходе которой премия, уплаченная сверх номинала при покупке ценной бумаги, постепенно списывается в течение периода владения данной ценной бумагой)

to record issuance of bonds, payment of interest, and amortization of premium — учитывать выпуск облигаций, выплату процентов и амортизацию премии

yield on average agency earning assets after amortization of premium — рентабельность среднего доходного актива агентства после амортизации премии

б) (величина списания в каком-л. периоде)

During the quarter ended December 31, 2007 and relative to average Agency MBS earning assets, interest income earned was 5.77%, amortization of premium was (0.32)% and the average cost of funds was 4.89%, resulting in an interest rate spread of 0.56%.

Syn:
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Англо-русский экономический словарь.

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