概述
遞延利息債券 Deferred Interest Bond
定義
遞延利息債券是一種債務工具,發行人可以在未來特定日期支付利息。和大部分債券不同,遞延利息債券在到期前不會支付票息,它的利息是在債券到期日一次支付。例如,面值為500元,年收益率為6%的一年期遞延利息債券在到期日會支付給投資者530元(本金500元加上利息30元)。英文原文解釋
Adebtinstrumentthatpaysinterestonlyuponmaturity.Unlikemostbonds,adeferredinterestbonddoesnotmakeperiodic,or"coupon,"paymentsoveritslifetime.Instead,theinterestaccruesandispaidoutwhenthebondexpires(matures).Forexample,aone-yeardeferredinterestbondthathasaparvalueof$500andanannualyieldof6%wouldpaytheinvestor$530whentheyearwasup(theinitial$500investmentplus$30ininterest).