Accrued Interest это:

Accrued Interest
(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.

Ипотека. Словарь терминов. . 2011.

Смотреть что такое "Accrued Interest" в других словарях:

  • 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 — n. Interest due on the principal. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. accrued interest The interest being ea …   Law dictionary

  • Accrued interest — In finance, accrued interest is the interest that has accumulated since the investment, or since the previous interest payment if there has been one already. For a financial instrument such as a bond, interest is calculated and paid in set… …   Wikipedia

  • Accrued Interest — 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… …   Investment dictionary

  • 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 —   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

  • accrued interest — noun : interest earned since last settlement date but not yet due or payable * * * interest accumulated at a given time but not yet due or paid. * * * accrued interest, interest that has accumulated at a given time but has not yet been paid …   Useful english dictionary

  • accrued interest — /əˌkru:d ɪntrəst/ noun interest which has been earned by an interest bearing investment ● Accrued interest is added quarterly …   Dictionary of banking and finance

  • accrued interest — interest accumulated at a given time but not yet due or paid. * * * …   Universalium

  • accrued interest — accumulated interest, interest which has built up over a period of time …   English contemporary dictionary

  • accrued interest — /əkrud ˈɪntrəst/ (say uhkroohd intruhst) noun the amount of interest accumulated at a given time but not yet paid (or received) …   Australian English dictionary

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