фр. coupon couru (CC)
исп. intereses devengados y acumulados
накопленный процент, доход (по облигациям); наросшие проценты
Процентный доход по облигациям, начисленный с момента последней выплаты.
Финансы и долги. — М.: Весь мир. 1997.
accrued interest — Interest earned between the most recent interest payment and the present date but not yet paid to the lender. Chicago Board of Trade glossary Interest that has been earned but not yet paid. For example, the interest earned by a bondholder between … Financial and business terms
Accrued interest — The accumulated coupon interest earned but not yet paid to the seller of a bond by the buyer (unless the bond is in default). The New York Times Financial Glossary * * * accrued interest accrued interest ➔ interest * * * The interest accruing… … Financial and business terms
Accrued Interest Adjustment — The extra amount of interest that is paid to the owner of a convertible bond or other fixed income security. The amount paid is equal to the balance of interest that has accrued since the last payment date of the bond. At the time, the investor… … Investment dictionary
Accrued interest — An ISO term. The interest that has been earned but not yet been paid. The number of days, when needed (for example in case of bonds), the currency code, and the amount of accrued interest to be added or to be deducted. [3n] 3a 15d. Interest… … International financial encyclopaedia
interest — the cost of borrowing money. Glossary of Business Terms What is paid to a lender for the use of his money and includes compensation to the lender for three factors: 1) Time value of money (lender s rate) the value of today s dollar is more than… … Financial and business terms
Interest — The price paid for borrowing money. It is expressed as a percentage rate over a period of time and reflects the rate of exchange of present consumption for future consumption. Also, a share or title in property. The New York Times Financial… … Financial and business terms
interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… … Black's law dictionary
interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… … Black's law dictionary
accrued discount — interest that accumulates on savings bonds from the date of purchase until the date of redemption or final maturity, whichever comes first. series A, B, C, D, E, EE, F, I, and J are discount or accrual bonds, meaning principal and interest are… … Financial and business terms
Accrued Market Discount — The gain in the value of a discount bond expected from holding it for any duration until its maturity. As discount bonds are sold below face value, it is expected that they will gradually rise in market price until reaching maturity. For example … Investment dictionary
current income bonds — bonds paying semiannual interest to holders. Interest is not included in the accrued discount. Bloomberg Financial Dictionary … Financial and business terms
