英文名称：Act of God Bond 中文名称：天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来。 A bond issued by an insurance company, linking principal and interest to a company's losses due to natural disasters. Act of God bonds are issued by insurers to protect against unforeseen events. Such bonds create flexibility for insurance companies if an unforeseen natural disaster occurs. Because principal and interest depend directly on losses resulting from natural disasters, the insurance company can soften the financial strain by delaying, reducing or eliminating payment of the bond.
英文名称：At Par中文名称：平价／按面值指证券的售价与其面值相等。 A term that refers to a bond, preferred stock or other debt obligation that is trading at its face value. The term "at par" is most commonly used with bonds. A bond that trades at par will have a yield equal to its coupon, and investors will expect a return equal to the coupon for the risk of lending to the bond issuer. Bonds are quoted at 100 when trading at par. Due to ever-changing interest rates, financial instruments almost never trade exactly at par. A bond will likely not trade at par when interest rates are above or below its coupon rate. For example, if a company issues a bond with a 5% coupon and interest rates increase to 10%, investors will pay less than par for the bond to compensate them for the difference in rates. In the same vein, if interest rates drop, investors will be willing to pay more than par for the bond.
英文名称：Accretive 中文名称：增值性指收购行动可为公司的每股盈余（EPS）带来增长，原意是透过并购达到扩张的目的。e.g. The company said that it expects the transaction to deliver annual pre-tax synergies of $750-800 million and expects it to be EPS accretive in the first-half after closing. The process of accretion, which is the growth or increase by gradual addition, in finance and general nomenclature.An acquisition is considered accretive if it adds to earnings per share. In corporate finance,accretive acquisitions of assets or businesseswilladd more value than the cost of theacquisition, either immediately or over time.In fixed-income investments, the term refers to the increase in value attributable to interest accrued but not paid (discounted bonds, for example, earn interest through accretion until maturity).
英文名称：Accretion 中文名称：增值"金融市场上，增值是指金融工具因其价格上涨而引起的价值的增加。e.g. Operating costs exclude accretion, which is included in the administration expenses ." 1. Asset growth through addition or expansion. 2. In reference to discount bonds, it describes the accumulation of value until maturity. 1. Accretion can occur through a company's internal development or by way of mergers and acquisitions. 2. Bonds at discount are sold below face value and mature at par. In the duration between the bond's issuance and maturity, no additional value is actually being accumulated within the bond but accretion occurs with the paper or implied capital gain.
英文名称：Active Bond Crowd 中文名称：活跃债券投资者指债券交易量大、交头活跃的投资者。国际市场上常指纽约股票交易所买卖活跃的交易商。 The name given to members of the NYSE and their specific bond trading departments that are acknowledged as frequent traders in active bonds. The active bond crowd creates liquidity and can affect the price of bonds traded on the market because they typically account for the largest volume of transactions in the market. Generally, this crowd will be able to demand better prices for buying and selling bonds.
英文名称：Bond Swap 中文名称：债券互换亦称“债券掉换”，是投资者根据对债券或债券组合收益率的预测来主动互换债券，从而获得较高的收益。e.g. But bond-swap has tightened considerably in the past week as similar paying returned to the long end of swap curve A strategy in which an investor sells a bond and at the same time purchases a different bond with the proceeds from the sale. There are several reasons why people use a bond swap: to seek tax benefits, to change investment objectives, to upgrade a portfolio's credit quality or to speculate on the performance of a particular bond.
英文名称：Bond Fund 中文名称：债券基金以债券为投资目标的基金，其主要特点是风险较低、收益稳定。e.g. Fidelity Investments is being sued over losses in the Fidelity ultra-short bond fund, which invested in risky mortgage-backed securities. A fund invested primarily in bonds and other debt instruments. The exact type of debt the fund invests in will depend on its focus, but investments may include government, corporate, municipal and convertible bonds, along with other debt securities like mortgage-backed securities.For investors interested in bonds, a Morningstar bond style box can be used to sort out the investing options available for bond funds. Investors should note that U.S. government bonds are considered to be of the highest credit quality and are not subject to ratings.
英文名称：Bond Rating 中文名称：债券评级指信用评级机构根据债券发行人的财务状况和盈利能力对其进行违约可能性的评估。e.g. The large New York bond rating firm planned to roll out a new municipal bond rating approach this month, but is now retooling that plan for the transition of its municipal bond ratings to a global scale more comparable with corporate bonds.A grade given to bonds that indicates their credit quality. Private independent rating services such as Standard & Poor's, Moody's and Fitch provide these evaluations of a bond issuer's financial strength, or its the ability to pay a bond's principal and interest in a timely fashion. Bond ratings are expressed as letters ranging from 'AAA', which is the highest grade, to 'C' ("junk"), which is the lowest grade. Different rating services use the same letter grades, but use various combinations of upper- and lower-case letters to differentiate themselves. To illustrate the bond ratings and their meaning, we'll use the Standard & Poor's format:AAA and AA: High credit-quality investment gradeAA and BBB: Medium credit-quality investment gradeBB, B, CCC, CC, C: Low credit-quality (non-investment grade), or "junk bonds" D: Bonds in default for non-payment of principal and/or interest
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