• Study Resource
  • Explore Categories
    • Arts & Humanities
    • Business
    • Engineering & Technology
    • Foreign Language
    • History
    • Math
    • Science
    • Social Science

    Top subcategories

    • Advanced Math
    • Algebra
    • Basic Math
    • Calculus
    • Geometry
    • Linear Algebra
    • Pre-Algebra
    • Pre-Calculus
    • Statistics And Probability
    • Trigonometry
    • other →

    Top subcategories

    • Astronomy
    • Astrophysics
    • Biology
    • Chemistry
    • Earth Science
    • Environmental Science
    • Health Science
    • Physics
    • other →

    Top subcategories

    • Anthropology
    • Law
    • Political Science
    • Psychology
    • Sociology
    • other →

    Top subcategories

    • Accounting
    • Economics
    • Finance
    • Management
    • other →

    Top subcategories

    • Aerospace Engineering
    • Bioengineering
    • Chemical Engineering
    • Civil Engineering
    • Computer Science
    • Electrical Engineering
    • Industrial Engineering
    • Mechanical Engineering
    • Web Design
    • other →

    Top subcategories

    • Architecture
    • Communications
    • English
    • Gender Studies
    • Music
    • Performing Arts
    • Philosophy
    • Religious Studies
    • Writing
    • other →

    Top subcategories

    • Ancient History
    • European History
    • US History
    • World History
    • other →

    Top subcategories

    • Croatian
    • Czech
    • Finnish
    • Greek
    • Hindi
    • Japanese
    • Korean
    • Persian
    • Swedish
    • Turkish
    • other →
 
Profile Documents Logout
Upload
Bonds Payable
Bonds Payable

...  Even if a corporation’s bonds are not callable, the firm can buy back the bonds—all of them, or as many as it can find, on the open market.  Vince Fabrics has $1,000,000 worth of 7 percent bonds outstanding, on which there is an unamortized premium of $30,000. On July 15, Vince Fabrics buys $100, ...
Cost of Capital and Efficient Capital Markets
Cost of Capital and Efficient Capital Markets

... The cost of debt is the required return on our company’s debt  We usually focus on the cost of long-term debt or bonds, why?  The required return is best estimated by computing the yield-to-maturity on the existing debt  We may also use estimates of current rates based on the bond rating we expec ...
Document
Document

... implemented easily. Section 3 derives some basic properties of two underlying processes. In section 4, we propose an algorithm for constructing the binomial processes in section 3 by extending a method suggested by Ho, Stapleton and Subrahmanyam (1995). The method is to approximate a bivariate logno ...
Addressing Issuer Concerns
Addressing Issuer Concerns

... 9. Mr. Eduardo Borensztein focused his presentation on the question of how a market for GDP-indexed bonds could be developed. While arguing that investors would be likely to be interested in emerging market risk once such an instrument would be available, he expressed concern about the likely reluct ...
Guide to Mortgage-Backed Securities
Guide to Mortgage-Backed Securities

... Figure 4 shows some of the terminology and information used to analyze MBSs: ...
Government National Mortgage Association
Government National Mortgage Association

... The Government National Mortgage Association (“Ginnie Mae”), a wholly-owned corporate instrumentality of the United States of America within the U.S. Department of Housing and Urban Development, guarantees the timely payment of principal and interest on each Class of Securities. The Ginnie Mae guara ...
A Copula-Based Model of the Term Structure of CDO Tranches
A Copula-Based Model of the Term Structure of CDO Tranches

... standard pricing tool in the market (the gaussian copula plays the role of the Black and Scholes formula in option pricing). ...
TREASURY BILLS What is a Treasury Bill?
TREASURY BILLS What is a Treasury Bill?

... Floating Rate Bonds – Pay semiannual interest based on a benchmark rate, for example average rate of 91-days or 182-days Treasury bill plus some margin. They are on high demand in high inflationary environment. They are no longer issued by the Government since 2001, most corporate bodies issue them. ...
CEMA LOAN FAQ - Adams Law Group LLC
CEMA LOAN FAQ - Adams Law Group LLC

... This shortcut works because the purpose of a CEMA is to give borrowers a credit for mortgage taxes paid but not "used" as represented by the PUB of a mortgage at the time of payoff. Imagine that you have a borrower who wants to take a loan for 250,000. Imagine further that the borrower's prior mortg ...
day 6
day 6

... – If the underlying asset is volatile, the derivative is even more volatile because it is so leveraged. – For the interest rate swap, a 1% interest rate change can cause thousands of dollars per year change in cash flows. A very small investment, can produce returns (positive or negative) of several ...
RIS-2 DOC
RIS-2 DOC

... This Regulatory Impact Statement has been prepared by Inland Revenue. It provides an analysis of options to remove a tax barrier to non-resident investment in New Zealand corporate bonds. To keep fiscal risks to a manageable level, it is important that any policy change does not undermine New Zealan ...
Interest Rate Models
Interest Rate Models

... • Interest rate theory is not standardized yet: there is no well-accepted “standard” general model such as the Black–Scholes model for equities. • The very nature of fixed income instruments causes difficulties, other than for stock derivatives, in implementing and calibrating models. These issues s ...
Understanding Bonds
Understanding Bonds

... Why invest in bonds The investment return on a bond reflects its interest payments and any appreciation or depreciation in its price from general interest rate movements. As a general rule, the potential for capital gains or capital losses on bonds tends to be lower compared with other riskier inve ...
Defaults and Losses on Commercial Real Estate Bonds during the
Defaults and Losses on Commercial Real Estate Bonds during the

... Over the last year, we have hand-collected information on approximately 3,800 CRE bonds from historical sources, including information about the characteristics of the bonds at issue, the date of default, type of resolution, and the amount and timing of monthly cash flows associated with each resolu ...
LIQUIDITY MANAGEMENT TOP TEN: FINE TUNING CASH
LIQUIDITY MANAGEMENT TOP TEN: FINE TUNING CASH

... a result, they’ll demand a higher yield for owning a less liquid security. 3. Credit Ratings: Investors often associate credit risk with liquidity. Securities with credit ratings of triple-A, double-A, or single-A are generally very liquid, as a large number of investors like to purchase them. Bonds ...
6-1
6-1

... issuer then seeks to resell to suppliers of funds (investors) at a higher price ...
Standards for Bond Communication
Standards for Bond Communication

... Corporate bonds rank among the best-performing asset classes, and it appears this trend will continue over the coming years. Viewed internationally, institutional portfolios carry relatively low proportions of equities (3-5%), with corporate bonds weighted more heavily. In times of reduced access to ...
Can Falling Interest Rates Increase a Company`s
Can Falling Interest Rates Increase a Company`s

... obtaining the source of the loans they make) instead of a rate based on an underlying index. We note that in Europe, where negative interest rates have existed long enough for some of these questions to be addressed, albeit in specific instances, at least one bank has been required to pay borrowers ...
Liabilities
Liabilities

... 9. Accrued liabilities which can be determined only approximately or the specific persons to whom payment will be made may not be identified definitely but the existence of the liability is certain a. Acceptances Payable c. Estimated Liabilities b. Liabilities under trust receipts d. Accrued expens ...
Corporate Finance
Corporate Finance

... The regression beta is the raw beta for the firm. The adjusted beta is just that number moved towards one. Use the regression beta on the page to estimate a dollar cost of equity for Kraft Foods. The ten-year treasury bond rate is 2% and Kraft Foods gets 50% of its revenues in the United States, 20% ...
Primary Market
Primary Market

... paper market rather than loans from commercial banks. ...
Is Cash still King?
Is Cash still King?

... the repo market, and in particular triparty repos as an alternative solution to optimize their returns. Not only is this market more secure and fully collateralized but it also allows companies to obtain a higher rate of interest than with a bank deposit. How does the triparty repo work? Well, inves ...
t - Department of Economics at Illinois State University
t - Department of Economics at Illinois State University

... losing its listing on an exchange on its risk premium. ...
State of Connecticut Stable Value Fund
State of Connecticut Stable Value Fund

... from period to period. The current interest rate is subject to change, up or down but will never fall below the guaranteed minimum. Once the rate is credited, the interest becomes part of the principal and increases through compounding. Guarantees are based on the claims-paying ability of ING Life I ...
Essentials of Managerial Finance
Essentials of Managerial Finance

... – The issuer’s cost of financing is measured by the yield to maturity • The annualized yield that is paid by the issuer over the life of the bond • Equates the future coupon and principal payments to the initial proceeds received • Does not include transaction costs associated with issuing the bond ...
< 1 ... 6 7 8 9 10 11 12 13 14 ... 20 >

Collateralized mortgage obligation

A collateralized mortgage obligation (CMO) is a type of complex debt security that repackages and directs the payments of principal and interest from a collateral pool to different types and maturities of securities, thereby meeting investor needs. CMOs were first created in 1983 by the investment banks Salomon Brothers and First Boston for the U.S. mortgage liquidity provider Freddie Mac. (The Salomon Brothers team was led by Gordon Taylor. The First Boston team was led by Dexter Senft).Legally, a CMO is a debt security issued by an abstraction - a special purpose entity - and is not a debt owed by the institution creating and operating the entity. The entity is the legal owner of a set of mortgages, called a pool. Investors in a CMO buy bonds issued by the entity, and they receive payments from the income generated by the mortgages according to a defined set of rules. With regard to terminology, the mortgages themselves are termed collateral, 'classes' refers to groups of mortgages issued to borrowers of roughly similar credit worthiness, tranches are specified fractions or slices, metaphorically speaking, of a pool of mortgages and the income they produce that are combined into an individual security, while the structure is the set of rules that dictates how the income received from the collateral will be distributed. The legal entity, collateral, and structure are collectively referred to as the deal. Unlike traditional mortgage pass-through securities, CMOs feature different payment streams and risks, depending on investor preferences. For tax purposes, CMOs are generally structured as Real Estate Mortgage Investment Conduits, which avoid the potential for ""double-taxation.""Investors in CMOs include banks, hedge funds, insurance companies, pension funds, mutual funds, government agencies, and most recently central banks. This article focuses primarily on CMO bonds as traded in the United States of America.The term ""collateralized mortgage obligation"" technically refers to a security issued by specific type of legal entity dealing in residential mortgages, but investors also frequently refer to deals put together using other types of entities such as real estate mortgage investment conduits as CMOs.
  • studyres.com © 2026
  • DMCA
  • Privacy
  • Terms
  • Report