英文名称：Coupon中文名称：息票／票面利率指债券支付的利率，以面值的百分比表达，到付息日期时，凭息票领取利息，是证明付款人应支付利息的证明书。票面利率固定的债券通常每年或每半年付息一次。eb1619e81e59668d2db8098284f6daa5e.g. There were large declines in short positions in both bills and coupons. The interest rate stated on a bond when it's issued. The coupon is typically paid semiannually. This is also referred to as the "coupon rate" or "coupon percent rate". For example, a $1,000 bond with a coupon of 7% will pay $70 a year. It is called a "coupon" because some bonds literally have coupons attached to them. Holders receive interest by stripping off the coupons and redeeming them. This is less common today as more records are kept electronically.
英文名称：Bear Trap 中文名称：空头陷阱使投资者错判市场走势的假讯号，认为市场即将转入下跌势头，而抛售手中股票，但市场却不跌反涨的情形。e.g. Another massive jump in LME lead stocks is set to weigh on prices but this might be a bear trap by a player wishing to push the market down in order to buy it, says a broker. A false signal that the rising trend of a stock or index has reversed when it has not. This can occur during a bear market reversal when short sellers believe the markets will sink back to its declining ways. If the market continues to rise, the short sellers get trapped and are forced to cover their positions at higher prices.
英文名称：Buyback 中文名称：回购企业购回自己已发行的股票的行为。e.g. Wachovia \"strongly\" reiterated its outperform investment rating of the company's stock and said any cash proceeds would likely go toward a stock buyback. The repurchase of outstanding shares (repurchase) by a company in order to reduce the number of shares on the market. Companies will buy back shares either to increase the value of shares still available (reducing supply), or to eliminate any threats by shareholders who may be looking for a controlling stake. A buyback allows companies to invest in themselves. By reducing the number of shares outstanding on the market, buybacks increase the proportion of shares a company owns. Buybacks can be carried out in two ways: 1. Shareholders may be presented with a tender offer whereby they have the option to submit (or tender) a portion or all of their shares within a certain time frame and at a premium to the current market price. This premium compensates investors for tendering their shares rather than holding on to them. 2. Companies buy back shares on the open market over an extended period of time.
英文名称：Credit Rating 中文名称：信用评级又称“资信评级”，指由独立的第三方利用其自身的专业优势对受评的经济主体（个人和企业）或金融工具（股票、债券等有价证券）的信用风险进行测定。主要根据受评对象按期履行其债务或其他相关义务的能力进行评定，目标在于揭示受评对象违约风险的大小。信用评级一般包括个人信用评级、企业信用评级、证券信用评级、国家主权信用评级等。e.g. The draft of the credit rating system in gold sector is seeking opinions and will be hammered out in July this year. An assessment of the credit worthiness of individuals and corporations. It is based upon the history of borrowing and repayment, as well as the availability of assets and extent of liabilities. Credit is important since individuals and corporations with poor credit will have difficulty finding financing, and will most likely have to pay more due to the risk of default.
英文名称：Capital Gain 中文名称：资本收益指资本资产在出售或准备出售时市价高于最初购买价格而产生的收益。资本资产出售后产生的资本收益称作已实现资本收益；未出售时可能产生的资本收益称作未实现资本收益。 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term (more than one year) and must be claimed on income taxes. A capital loss is incurred when there is a decrease in the capital asset value compared to an asset's purchase price. 2. Profit that results when the price of a security held by a mutual fund rises above its purchase price and the security is sold (realized gain). If the security continues to be held, the gain is unrealized. A capital loss would occur when the opposite takes place. 1. Long-term capital gains are usually taxed at a lower rate than regular income. This is done to encourage entrepreneurship and investment in the economy. 2. Tax conscious mutual fund investors should determine a mutual fund's unrealized accumulated capital gains, which are expressed as a percentage of its net assets, before investing in a fund with a significant unrealized capital gain component. This circumstance is referred to as a fund's capital gains exposure. When distributed by a fund, capital gains are a taxable obligation for the fund's investors.
英文名称：Capital Reduction 中文名称：资本缩减公司缩减股东权益的做法，可通过撤销或回购已发行股票进行。 The process of decreasing a company's shareholder equity through share cancellations and share repurchases. The reduction of capital is done by companies for numerous reasons including increasing shareholder value and producing a more efficient capital structure. After a capital reduction, the number of shares in the company will decrease by the reduction amount. In some capital reductions, shareholders will receive a cash payment for shares cancelled - but, in other situations, there is minimal impact on shareholders.
英文名称：Credit Cliff 中文名称：信用悬崖投资行业俚语，指由于信用评级或财务契约等事件的影响而使公司的信用恶化，并给公司的现金流动性和运营带来巨大压力。如一家公司的业绩表现欠佳可能导致其信用评级降低，低评级使其因债务利息提高而面临更高的债务压力，从而可能导致公司状况的进一步恶化。 A slang term referring to the compounding of a company's credit deterioration caused by provisions such as financial covenants, or events that trigger a change in the company's credit rating. These can put pressure on the company's liquidity or its business to a material extent. For example, if a company is performing poorly it may get a credit rating downgrade, which gives the company a higher cost of capital. This is because a lower rating increases the company's interest payments on its debt, making its situation even worse. You can think of a highly leveraged company that is in financial trouble as teetering on the edge of a cliff. One false step and it'll be in a freefall.
英文名称：Capital Asset 中文名称：资本资产在会计业务中，指资产负债表中的资本项目；在金融市场中，指长期持有能够产生资本收益各类资产，比如用于出租的房屋、股票或债券等。 A type of asset that is not easily sold in the regular course of a business's operations for cash and is generally owned for its role in contributing to the business's ability to generate profit. Furthermore, it is expected that the benefits gained from the asset will extend beyond a time span of one year. On a business's balance sheet, capital assets are represented by the property, plant and equipment figure. Examples include land, buildings, machinery, etc. Generally, these are assets that cannot quickly be turned into cash and are often only liquidated in a worst-case scenario. For example, a company might look at selling a capital asset if it was looking at restructuring or the business was engaged in bankruptcy proceedings. Depending on the business involved, capital assets may represent the majority of assets that are owned. For example, in equipment heavy operations such as oil exploration, it is not surprising to find the majority of a business's assets to be capital assets.
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