债券组--术语汇总VIP免费

债券组术语组员：周慧，刘飞飞，周宇姼，梁诗旸，安然，王乾乾，葛成鹏，张岚岚，张刚，魏鑫1.Asset-backedSecurity(ABS)HuntonAndrewsKurthLLP’sasset-backedsecuritization(ABS)practicestartedmorethan30yearsagoandisstillexpandingtoday.(https://www.hunton.com/en/practices/structured-finance-and-securitization/asset-backed-securitization.html)HuntonAndrewsKurth有限责任合作企业的资产支持证券化（ABS）业务开始于30多年前，并且今天仍在扩大。Anasset-backedsecurity(ABS)isafinancialsecuritybackedbyaloan,leaseorreceivablesagainstassetsotherthanrealestateandmortgage-backedsecurities.2.AuthorityBondAnauthoritybondisverysimilartoamunicipalbond.Bothareissuedbyanauthoritativegroup,buttheprojectswilltypicallybeofdifferingnatures.（https://www.investopedia.com/terms/a/authoritybond.asp#ixzz5CHYDtEOA）机构债券与市政债券非常相似，两者均由权威团体发布，但通常具有不同的性质。Authoritybondisadebtsecurityissuedbyanauthority,suchasacorporateorgovernmentagency,forpurposesoffinancingtheoperationsofarevenue-generatingpublicbusiness.Investorsinauthoritybondshaveaclaimtothebusiness'srevenues,whichserveasthebond'syield.3.ArirangBondThisstudycontraststhedevelopmentoftheRepublicofKorea'smarketforwon-denominatedforeignbonds(Arirang)withsimilarmarketsintheAsia-Pacificregion.(https://academic.oup.com/wbro/article-abstract/22/2/165/1714103)这项研究对比了大韩民国以韩元计价的外国债券（阿里郎）与亚太地区类似市场的发展情况。AnArirangbondisawon-denominatedbondissuedbyaforeignentityinSouthKorea.Thenamerefersto"Arirang,"aKoreanfolksong.4.AccrualBondAnAccrualbondisafixedinterestratebondwhichissimilartoazerocouponbondwiththeonlyexceptionthattheinterestpaymentsareaccruedtotheprincipalvalueandpaidatmaturity.(https://www.mbaskool.com/business-concepts/finance-accounting-economics-terms/1539-accrual-bond.html)应计债券是一种固定利率债券，类似于零息债券，唯一的例外是利息支付应计为本金并在到期时支付。Accrualbondisabondonwhichinterestaccruesbutisnotpaidtotheinvestorduringthetimeofaccrual.Theamountofaccruedinterestisaddedtotheremainingprincipalofthebondandispaidatmaturity.5.AccruedInterestAccruedInterestisaddedtothecontractpriceofabondtransaction.(http://dict.youdao.com/search?q=accrued%20interest&keyfrom=hao360)应计利息要加到债券交易合同价格中。Accruedinterestisatermusedinaccrualaccountingthatdisregardscashflowsandreportsinterestthathasbeenearnedbutnotcollected.6.BondSure,thestockandbondholderswillgetwipedout,buttheinfrastructurewillstillbethere.(http://dict.youdao.com/search?q=bond&keyfrom=hao360)可以肯定的是，那些股票和债券的持有者将被抛弃，但是基础还在那里。Bond,infinance,isatypeofdebtsecurity.7.BunnyBondBunnybondsareaneffectivewaytoprotectagainstreinvestmentrisk,whicharisesfromthepossibilitythatinterestrateswilldropinthefuture.Withanormalbond,investorsareexposedtotheriskofhavingtoreinvesttheircouponsatalowerinterestrate.(BunnyBondhttps://www.investopedia.com/terms/b/bunnybond.asp#ixzz5CHgBIrOS)兔子债券是防范再投资风险的有效方式，这是由于未来利率下降的可能性。而拥有其他正常的债券，投资者将面临以较低利率重新投资其息票的风险。Bunnybondisatypeofbondthatoffersinvestorstheoptiontoreinvestcouponpaymentsintoadditionalbondswiththesamecouponandmaturity.Alsoknownas"multiplierbond"or"guaranteedcouponreinvestmentbond."8.BearerBondBearerbonds,atthecenterofanewprobefacedbyUBS,havefiguredlargeinpopularculture.(https://blogs.wsj.com/.../02/04/5...