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Monday 9 January 2012

Glossary - Fixed Income

Zero Coupon Bonds: Bonds not contracted to make periodic coupon payments. Interest is realized by the bond holder by buying the bond at substantially below its par value.

Interest of Zero coupon bond: The difference between the par value, realized at maturity and the purchase price.

Step-up Notes: Securities with coupon rate that increases over time.

Deferred coupon bonds: Bonds with coupon payment deferred for a period of time. Payments made after deferred period are higher than interest payments to compensate for lack of interest payment during deferred period.

Floating-rate securities (floater): Also called variable rate securities, do not have fixed coupon rate. Coupon payments reset periodically according to some reference rate.

Cap: The maximum coupon rate for a floater.

Floor: The minimum coupon rate for a floater.

Inverse Floater: Floating securities whose coupon rate moves in opposite direction to the reference rate. Increase in reference rates case decrease in coupon for floaters and vice versa.

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