Значение слова "ACCRUED INTEREST" найдено в 19 источниках

ACCRUED INTEREST

найдено в "Financial and business terms"

accrued interest: translation

Interest earned between the most recent interest payment and the present date but not yet paid to the lender. Chicago Board of Trade glossary

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Interest that has been earned but not yet paid. For example, the interest earned by a bondholder between semiannual coupon payments or the interest earned by a lender since the last monthly interest payment was collected from the borrower. Accrued interest for investment securities is calculated from the issue date or the last payment date up to but not including the settlement date. When a buyer purchases a bond, the buyer owes the seller the accrued interest in addition to the market price of the security purchased. American Banker Glossary

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Applies mainly to convertible securities ( convertible security). interest that has accumulated between the most recent payment and the sale of a bond or other fixed-income security ( fixed-income securities). At the time of sale, the buyer pays the seller the bond's price plus "accrued interest," calculated by multiplying the coupon rate by the fraction of the coupon period that has elapsed since the last payment. (If a bondholder receives $40 in coupon payments per bond semiannually and sells the bond one-quarter of the way into the coupon period, the buyer pays the seller $10 as the latter's proportion of interest earned.)

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See interest accrual.Dresdner Kleinwort Wasserstein financial glossary

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The amount of interest accumulated between the most recent payment and the sale of a fixed-interest security. For most bonds, accrued interest must be added to the purchase price, but that amount will be recovered by the purchaser in the next interest payment. Exchange Handbook Glossary

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accrued interest accrued interest ➔ interest

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The interest accruing on a security since the previous coupon date. If a security is sold between two payment dates, the buyer usually compensates the seller for the interest accrued, either within the price or as a separate payment.

► See also Coupon, Simple Interest.

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accrued interest UK US noun [U] ACCOUNTING, FINANCE

► interest for a particular period that has not been paid or received: »The loan of $62,500 plus accrued interest was repaid in full in September.
»At any time after April 9, the bonds are redeemable at 100% of the principal amount, together with accrued interest.

найдено в "Англо-русском экономическом словаре"

накопленные [наросшие, наращенные, начисленные\] проценты

а) фин. (проценты, образовавшиеся к моменту продажи ценной бумаги и учитываемые при назначении ее цены)

See:

clean price, dirty price, and interest

б) банк., фин. (проценты, которые уже заработаны/начислены к выплате, но еще не получены/не выплачены)

Syn:

accumulated interest, added interest

See:

accrued income, accrued liability, accrued taxes and interest, accrued dividend

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наросшие проценты: процентный доход, который еще не выплачен, но на который уже есть право (с момента прошлой выплаты процентов); величина наросших процентов оказывает влияние на цену ценной бумаги (облигации).

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• начисленные проценты

• начисленный процент

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Начисленный процент

.Накопленный купонный процент, начисленный, но еще не выплаченный покупателем продавцу облигации (если не имеет место случай дефолта по облигациям).Инвестиционная деятельность.

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Финансы/Кредит/Валюта

накопленный процент

процентный доход, который еще не выплачен, но на который уже есть право

найдено в "Financial and business terms"

Accrued interest: translation

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

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accrued interest accrued interest ➔ interest

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► See also Coupon, Simple Interest.

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accrued interest UK US noun [U] ACCOUNTING, FINANCE

найдено в "Investment dictionary"

Accrued Interest: translation

1. A term used to describe an accrual accounting method when interest that is either payable or receivable has been recognized, but not yet paid or received. Accrued interest occurs as a result of the difference in timing of cash flows and the measurement of these cash flows.

2. The interest that has accumulated on a bond since the last interest payment up to, but not including, the settlement date.

1. For example, accrued interest receivable occurs when interest on an outstanding receivable has been earned by the company, but has not yet been received. A loan to a customer for goods sold would result in interest being charged on the loan. If the loan is extended on October 1 and the lending company's year ends on December 31, there will be two months of accrued interest receivable recorded as interest revenue in the company's financial statements for the year.

2. Accrued interest is added to the contract price of a bond transaction. Accrued interest is that which has been earned since the last coupon payment. Because the bond hasn't expired or the next payment is not yet due, the owner of the bond hasn't officially received the money. If he or she sells the bond, accrued interest is added to the sale price.

найдено в "Ипотеке. Словаре терминов"

(Накопленный процентный доход)

процентные начисления, которые начислены по ценной бумаге, но еще не выплачены инвестору. Для транзакций с ценными бумагами, по которым расплата осуществляется с накопленным процентным доходом, это означает начисленный процентный доход, заработанный продавцом ценной бумаги. Обычно такое начисление производится в виде процентов за часть периода времени до следующей выплаты процентов по ценной бумаге, в течение которой продавец еще владел этой бумагой. Покупатель ценной бумаги обязан возместить этот доход продавцу.

найдено в "Англо-русском юридическом словаре"

= accumulated interest наросшие проценты; начисленные проценты

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начисленные проценты

найдено в "Englisch-Deutsch Worterbuch gesetz"

accrued interest: übersetzung

accrued interest Stückzinsen mpl

найдено в "Англо-украинском бизнес словаре"

нараховані відсотки (проценти) (але ще не виплачені); нагромаджений відсоток (процент); відсотковий (процентний) дохід

найдено в "Англо-українському бізнес-словнику"

нараховані відсотки (проценти) (але ще не виплачені); нагромаджений відсоток (процент); відсотковий (процентний) дохід

найдено в "Англо-украинском юридическом словаре"