TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

In finance, loan contract issued by local, state, and national governments and by private corporations, specifying an obligation to return borrowed funds. The issuer promises to pay interest on the debt when due(usually semiannually) at a stipulated percentage of the face value and to redeem the face value of the bond at maturity in legal tender,  2, record 1, English, - bond

Record number: 1, Textual support number: 1 CONT

A bond acceptable to Revenue Canada can be a transferable bond issued by the Government of Canada or by: a company approved by the President of the Treasury Board as a company whose bond can be accepted by the Government of Canada; a member of the Canadian Payments Association; a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation; a credit union; or a corporation that accepts deposits from the public.  3, record 1, English, - bond

Record number: 1, Textual support number: 2 CONT

Provisional measures may take the form of provisional countervailing duties guaranteed by cash deposits or bonds equal to the amount of the provisionally calculated amount of subsidization.  4, record 1, English, - bond

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un cautionnement acceptable pour Revenu Canada peut être un cautionnement transférable émis par le gouvernement du Canada ou par : une entreprise approuvée par le président du Conseil du Trésor à titre d'entreprise dont la garantie est acceptable pour le gouvernement du Canada; un membre de l'Association canadienne des paiements; une société qui accepte les dépôts assurés par la Société d'assurance-dépôts du Canada; une caisse d'épargne et de crédit; une société qui accepte les dépôts du grand public.  2, record 1, French, - cautionnement

Record number: 1, Textual support number: 2 CONT

Les mesures provisoires pourront prendre la forme de droits compensateurs provisoires, garantis par des dépôts en espèces ou des cautionnements, égaux au montant de la subvention provisoirement calculé.  3, record 1, French, - cautionnement

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

Las medidas provisionales podrán tomar la forma de derechos compensatorios provisionales garantizados por depósitos en efectivo o fianzas de importe igual a la cuantía provisionalmente calculada de la subvención.  2, record 1, Spanish, - fianza

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

escrowed to maturity bond; ETM bond : terms extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 2, English, - escrowed%20to%20maturity%20bond

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

obligation de collectivités locales à nantissement en valeurs du Trésor : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 2, French, - obligation%20de%20collectivit%C3%A9s%20locales%20%C3%A0%20nantissement%20en%20valeurs%20du%20Tr%C3%A9sor

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

bond near maturity; bond nearing maturity : terms extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 3, English, - bond%20near%20maturity

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

obligation à échéance proche; obligation à échéance rapprochée; obligation à faible échéance résiduelle : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 3, French, - obligation%20%C3%A0%20%C3%A9ch%C3%A9ance%20proche

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A bond that has reached maturity.  2, record 4, English, - maturing%20bond

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A bond that may be redeemed by the issuer prior to maturity under specified conditions.  3, record 5, English, - callable%20bond

Record number: 5, Textual support number: 1 OBS

Compare to "retractable bond."  4, record 5, English, - callable%20bond

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Obligation que l’émetteur peut rembourser avant l’échéance, au prix stipulé dans le contrat d’émission.  3, record 5, French, - obligation%20remboursable%20par%20anticipation

Record number: 5, Textual support number: 1 OBS

obligation remboursable par anticipation : terme et définition publiés au Journal officiel de la République française le 5 juin 2014.  4, record 5, French, - obligation%20remboursable%20par%20anticipation

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Bono que se declara amortizado por la sociedad emisora y, por tanto, es pagadero antes de su fecha de vencimiento, de acuerdo con las cláusulas contenidas en el momento de su emisión.  6, record 5, Spanish, - bono%20rescatable

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A bond that has no coupon attached and that does not pay an annual rate of interest.  3, record 6, English, - zero%2Dcoupon%20bond

Record number: 6, Textual support number: 1 OBS

Instead, the buyer receives the face value of the bond on maturity, having purchased it at a discount. The discount is the imputed rate of interest.  3, record 6, English, - zero%2Dcoupon%20bond

Record number: 6, Textual support number: 2 OBS

The term "zero-coupon bond" is sometimes used synonymously with "strip bond," especially in the United States.  4, record 6, English, - zero%2Dcoupon%20bond

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Titre obligataire émis à un prix inférieur à sa valeur nominale, ou valeur à l’échéance, pour lequel aucun intérêt périodique n’est versé, l’acheteur comptant tirer un rendement de l’accroissement graduel de la valeur de l’obligation jusqu’à l’échéance fixée.  1, record 6, French, - obligation%20z%C3%A9ro%20coupon

Record number: 6, Textual support number: 1 OBS

L’obligation se négocie à une forte décote pour tenir compte de l’absence de versement périodique d’intérêts.  1, record 6, French, - obligation%20z%C3%A9ro%20coupon

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Obligación con vencimiento fijo y sin interés explícito. Se emite al descuento, con lo que el beneficio se produce en la cancelación. Tiene ciertas ventajas fiscales.  1, record 6, Spanish, - obligaci%C3%B3n%20con%20cup%C3%B3n%20cero

Record number: 6, Textual support number: 1 OBS

obligación con cupón cero: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 6, Spanish, - obligaci%C3%B3n%20con%20cup%C3%B3n%20cero

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

TIGR stands for Term Investment Growth Receipt and is an outgrowth of the fast-evolving zero-coupon or strip-bond market.... With TIGR receipts, the coupons and face value of the bond represent a promise to pay a fixed amount at some future date. The price that the receipts fetch will depend on the time to maturity of the underlying coupon, the principal amount of the bond and the prevailing interest rates.  3, record 7, English, - Term%20Investment%20Growth%20Receipt

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[...] Merrill Lynch vient tout récemment de lancer une première émission de $ 83 millions de Tigr (pour Term Investment Growth Receipts) que l'on a traduit par reçu d'investissement croissant à terme, [...] les Tigr série 1 sont des reçus de dépôt qui attestent de la propriété de paiements futurs d'intérêt et de capital spécifiques et identifiables en vertu d'obligations du gouvernement du Canada 14 % échéant le 1er octobre 2006 à être détenues par la compagnie de Fiducie Canada Permanent pour le compte des détenteurs de Tigr.  3, record 7, French, - re%C3%A7u%20d%27investissement%20croissant%20%C3%A0%20terme

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A bond that may be redeemed prior to maturity at the option of the holder under specified conditions.  4, record 8, English, - retractable%20bond

Record number: 8, Textual support number: 1 OBS

put bond: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 8, English, - retractable%20bond

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Obligation émise avec une échéance précise, mais qui donne au porteur le droit d'en demander le remboursement à une date antérieure fixée d'avance.  3, record 8, French, - obligation%20encaissable%20par%20anticipation

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Obligación en la que su propietario puede obligar al emisor a comprarle al valor nominal en determinadas circunstancias antes del vencimiento.  1, record 8, Spanish, - bono%20con%20opci%C3%B3n%20de%20redenci%C3%B3n

Record number: 8, Textual support number: 1 OBS

bono con opción de redención: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 8, Spanish, - bono%20con%20opci%C3%B3n%20de%20redenci%C3%B3n

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A laddered portfolio is comprised of several bonds, each with a successively longer term to maturity. For instance, in a 10-year laddered portfolio, [the investor] might purchase bonds that mature in one, two, three, four, five, six, seven, eight, nine and 10 years. When the first bond matures at the end of year one, [the investor] would reinvest in a bond that matures in ten years – and continue doing this every year. Each position in the portfolio is usually the same size as the next, with intervals between maturity dates roughly equal.  2, record 9, English, - laddered%20bond%20portfolio

Record number: 9, Textual support number: 2 CONT

As the name suggests, a laddered bond portfolio is made up of several fixed income holdings,... Bonds close to maturity are reinvested back out at the long end(i. e. at the top of the "ladder") which will result in continuous rolling of the portfolio.  3, record 9, English, - laddered%20bond%20portfolio

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le principe est simple : en investissant des montants égaux dans cinq émissions d'obligations venant à échéance dans un, deux, cinq, sept et neuf ans respectivement, [l'investisseur crée] un portefeuille échelonné d'obligations dont le terme moyen jusqu'à l'échéance est de cinq ans.  2, record 9, French, - portefeuille%20%C3%A9chelonn%C3%A9%20d%27obligations

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A conventional bond that has been separated by an investment dealer into its principal and interest components (i.e., the bond residual and the coupons), which are then sold separately to investors at a discounted value.  4, record 10, English, - strip%20bond

Record number: 10, Textual support number: 1 OBS

... where traders clip the coupons off a fixed-interest bond or note and then sell the principal and interest parts separately to two groups of investors. Those seeking current income buy the strip of coupons and those wanting a lump sum at maturity, and a capital gain, buy the principal or "corpus" portion. Because each portion is worth less than its whole before taxes, both are sold at a deep discount from their face values.  5, record 10, English, - strip%20bond

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Titre représentatif du principal d'une obligation dont on a détaché les coupons d'intérêt de manière à pouvoir négocier l'obligation et les coupons séparément, comme des titres à part entière.  3, record 10, French, - obligation%20coupons%20d%C3%A9tach%C3%A9s

Record number: 10, Textual support number: 1 OBS

Il est préférable d'éviter «obligation sans coupon» parce que ce terme pourrait aussi désigner l'obligation à coupon zéro qui est une obligation qui peut être émise sans coupon.  4, record 10, French, - obligation%20coupons%20d%C3%A9tach%C3%A9s

Record number: 10, Textual support number: 2 OBS

L'obligation coupons détachés est l'équivalent d'une obligation coupon zéro. Elle se négocie à une forte décote pour tenir compte de l'absence de versement périodique des intérêts.  3, record 10, French, - obligation%20coupons%20d%C3%A9tach%C3%A9s

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A Canada Savings Bond or Canada Premium Bond on which interest accrues and is compounded annually to maturity or until redeemed.  2, record 11, English, - compound%20interest%20bond

Record number: 11, Textual support number: 1 OBS

"C" Bonds were first issued in November 1977.  2, record 11, English, - compound%20interest%20bond

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Obligation d'épargne du Canada ou obligation à prime du Canada sur laquelle l'intérêt couru est réinvesti chaque année jusqu'à l'échéance ou au rachat des titres.  3, record 11, French, - obligation%20%C3%A0%20int%C3%A9r%C3%AAt%20compos%C3%A9

Record number: 11, Textual support number: 1 OBS

Des obligations C ont été émises pour la première fois en novembre 1977.  2, record 11, French, - obligation%20%C3%A0%20int%C3%A9r%C3%AAt%20compos%C3%A9

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Interest-bearing or discounted certificate of indebtedness, paying a fixed rate of interest over the life of the obligation, hence the name fixed income security.  2, record 12, English, - bond

Record number: 12, Textual support number: 1 OBS

The issuer is obligated by a written agreement(the bond indenture) to pay the holder a specific sum of money, usually semiannually but sometimes at maturity, as in the case with Zero-Coupon Bonds and the face value, or Par value of the certificate at maturity.  2, record 12, English, - bond

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Écrit constatant le droit d'une personne de se faire payer une certaine somme d'argent [...] Ex. bons du Trésor [...]  2, record 12, French, - bon

Record number: 12, Textual support number: 1 CONT

Bon- formule écrite constatant le droit d'une personne d'exiger une prestation, de toucher une somme d'argent, etc.  3, record 12, French, - bon

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The straight-line method of amortization causes a distortion in the reported interest and may result in misleading financial statements if the bond premium is large and the time to maturity is long. In such cases it is best to use the effective interest method of bond premium amortization.  2, record 13, English, - bond%20premium%20amortization

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Amortissement, sur la durée des obligations, de l'excédent du prix d'émission ou du coût d'acquisition de celles-ci sur leur valeur nominale, que l'on comptabilise périodiquement en résultat en le retranchant des intérêts débiteurs de l'émetteur ou des intérêts créditeurs de l'obligataire.  1, record 13, French, - amortissement%20de%20la%20prime%20d%27%C3%A9mission%20d%27obligations

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

U.S. Treasury bonds (U.S. T-bonds) are very long-term bonds ... Because the full faith and credit of the federal government "backs" them, they are considered the safest of investments.  2, record 14, English, - U%2ES%2E%20Treasury%20bond

Record number: 14, Textual support number: 2 CONT

U. S. Treasury Bonds are exempt from state and local taxes. These securities have the longest maturity of any bond issued by the U. S. Treasury, from 10 to 30 years... Denominations range from $1000 to $1 million. U. S. Treasury Bonds pay interest every 6 months at a fixed coupon rate. These bonds are not callable, but some older U. S. Treasury Bonds available on the secondary market are callable within five years of the maturity date.  3, record 14, English, - U%2ES%2E%20Treasury%20bond

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Titre d'État à long terme émis aux États-Unis. Cette obligation est entièrement garantie par l'État avec des échéances comprises entre dix et trente ans. Les intérêts fixes sont payés semestriellement, le capital nominal (équivalent à des coupures de 1.000 dollars) étant remboursé à l'échéance.  3, record 14, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record number: 14, Textual support number: 1 CONT

Obligation d'état aux États-Unis, négociée en Bourse.  4, record 14, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

The excess above par payable by the issuer of a [callable] bond if redeemed before maturity, as provided by the bond indenture. The amount of the premium may vary, usually decreasing as maturity nears.  2, record 15, English, - call%20premium

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Somme que la société émettrice doit verser à un obligataire en sus de la valeur nominale d'une obligation remboursée avant l'échéance.  3, record 15, French, - prime%20de%20remboursement%20anticip%C3%A9

Record number: 15, Textual support number: 1 OBS

En France et en Belgique, le terme «prime de remboursement» désigne aussi la prime ajoutée à la valeur nominale d'une obligation lors de son remboursement à l'échéance.  3, record 15, French, - prime%20de%20remboursement%20anticip%C3%A9

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Cantidad por encima del valor nominal que tiene que pagar el emisor de una obligación al inversor si decide amortizar la obligación antes de su vencimiento.  1, record 15, Spanish, - prima%20por%20amortizaci%C3%B3n%20anticipada

Record number: 15, Textual support number: 1 OBS

prima por amortización anticipada: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 15, Spanish, - prima%20por%20amortizaci%C3%B3n%20anticipada

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

Selling a bond prior to its maturity and purchasing another.  2, record 16, English, - bond%20swap

Record number: 16, Textual support number: 1 CONT

The debt for Bond swap is an exchange transaction that should be recorded at current fair value. [Office of the Superintendent of Financial Institutions].  3, record 16, English, - bond%20swap

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

La dette au titre du swap d'obligations constitue un échange qui doit être comptabilisé à sa juste valeur actuelle. [Bureau du surintendant des institutions financières].  1, record 16, French, - swap%20d%27obligations

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 DEF

Es la simultánea emisión de unos bonos y la compra de otros, con diversos propósitos: alargar el vencimiento, swap de vencimiento; mejorar de la rentabilidad, swap de rendimiento; o mejorar el riesgo, swap de calidad.  1, record 16, Spanish, - swap%20de%20bonos

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

... the cost amount of the bond less that part of the premium allowable to time expired from the date of acquisition to the present, using the total period from acquisition to maturity as the basis for allocation.  2, record 17, English, - amortized%20value

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

employé relativement à la valeur d'un titre rachetable à une date quelconque après l'achat, signifie une valeur déterminée de telle façon que, si le titre était acheté à cette date, à cette valeur, le produit serait le même que le produit par rapport au prix d'achat original.  2, record 17, French, - valeur%20amortie

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Bond that cannot be recalled or redeemed prior to maturity.  3, record 18, English, - non%2Dcallable%20bond

Record number: 18, Textual support number: 1 CONT

The "callable bond" is viewed as a hybrid instrument composed of an otherwise identical non-callable bond plus an option on that bond.  4, record 18, English, - non%2Dcallable%20bond

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

A Canada Savings Bond or Canada Premium Bond on which interest is paid annually by cheque or by direct deposit to maturity or until redeemed.  2, record 19, English, - regular%20interest%20bond

Record number: 19, Textual support number: 1 OBS

"R" Bonds were first issued in 1977.  2, record 19, English, - regular%20interest%20bond

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Obligation d'épargne du Canada ou Obligation à prime du Canada sur laquelle l'intérêt est versé annuellement par chèque ou par dépôt direct jusqu'à l'échéance ou au rachat des titres.  2, record 19, French, - obligation%20%C3%A0%20int%C3%A9r%C3%AAt%20r%C3%A9gulier

Record number: 19, Textual support number: 1 OBS

Des obligations à intérêt régulier ont été émises pour la première fois en 1977.  2, record 19, French, - obligation%20%C3%A0%20int%C3%A9r%C3%AAt%20r%C3%A9gulier

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A bond that, at the option of the holder, may be extended beyond the stated maturity date or exchanged for a bond of the same issuer maturing at a later date.  3, record 20, English, - extendible%20bond

Record number: 20, Textual support number: 1 OBS

Compare to "retractable bond".  4, record 20, English, - extendible%20bond

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Obligation émise avec une échéance précise, mais qui donne au porteur le droit de la garder pendant un certain nombre d'années supplémentaires s'il le désire.  4, record 20, French, - obligation%20%C3%A0%20%C3%A9ch%C3%A9ance%20reportable

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

Note(i. e., short-or medium-term bond) issued at a discount from its face value. On maturity, the investor receives the full face value. The discount from par, thus, corresponds to the return on the investment.  1, record 21, English, - discount%20note

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Titres d'emprunt à court terme dont le rendement prend la forme d'un escompte, leur prix de vente étant inférieur à leur valeur nominale.  1, record 21, French, - billet%20%C3%A0%20escompte

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The bond auction calendar, containing dates for each bond maturity to be auctioned, will continue to be published prior to the start of each quarter.  1, record 22, English, - bond%20auction%20calendar

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Le calendrier des émissions obligataires, indiquant les dates de chaque émission mise aux enchères, continuera d'être publié avant le début de chaque trimestre.  1, record 22, French, - calendrier%20des%20%C3%A9missions%20obligataires

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

A portion of a bond offering, delineated by maturity.  1, record 23, English, - tranche

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Partie d'une offre obligataire définie par son échéance.  1, record 23, French, - tranche

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

Extinguishing debt through the provision of a financial asset(e. g. zero coupon bond) to be held in a trust account as collateral against the principal of the debt. The face value and maturity of the collateral instruments are designed to match those of the debt being defeased so that the proceeds of the collateral instruments at maturity may be used to fully repay the principal in a single balloon payment.  1, record 24, English, - debt%20defeasance

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

The date on which a bond may be redeemed before maturity at the option of the issuer.  2, record 25, English, - call%20date

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Date à laquelle est demandé le remboursement d'un prêt ou d'une obligation remboursable avant l'échéance.  1, record 25, French, - date%20de%20remboursement%20par%20anticipation

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

Bond redeemed before scheduled maturity.  1, record 26, English, - called%20bond

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 DEF

Bono rescatado antes de su vencimiento.  2, record 26, Spanish, - bono%20rescatado%20anticipadamente

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

Bond with a right to redeem it before maturity.  2, record 27, English, - bond%20put%20option

Record number: 27, Textual support number: 1 CONT

The buyer of a bond put option expects interest rates to go up, thus causing lower bond prices.  3, record 27, English, - bond%20put%20option

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

L'acheteur d'une option de vente sur obligation paie un prix pour obtenir le droit de vendre une obligation à un prix de levée donné, avant l'échéance.  3, record 27, French, - option%20de%20vente%20sur%20obligation

Record 27,  Textual support,  Spanish

Record number: 27, Textual support number: 1 DEF

Bono que se puede vender antes de su vencimiento.  2, record 27, Spanish, - bono%20con%20opci%C3%B3n%20de%20venta

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

[Office of the Superintendent of Financial Institutions]. Residuals(the portion of a bond which represents the principal amount borrowed by the issuer, is payable at the maturity date and has been separated from the coupons associated with that bond) are to be included in the appropriate term to maturity category; coupons are to be shown separately.  1, record 28, English, - residuals

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

[Bureau du surintendant des institutions financières]. Les chiffres relatifs aux obligations résiduaires (il s'agit de la portion d'une obligation qui correspond au montant du principal de l'emprunt, qui est payable à l'échéance et dont les coupons sont détachés) doivent figurer dans la catégorie appropriée du terme à courir, et les données relatives aux coupons doivent être présentées à part.  1, record 28, French, - chiffres%20relatifs%20aux%20obligations%20r%C3%A9siduaires

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

A yield book is designed to allow for the capital increase over the life of the bond if purchased at a discount; conversely, it takes into account the amount lost if the bond has been purchased at a premium. These gains or losses are apportioned over each year the bond has to run to maturity and are added to or deducted from the annual coupon payment to arrive at the gross or pre-tax investment yield.  2, record 29, English, - yield%20book

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Le livre de rendements tient compte du gain en capital réalisé au cours de la durée de l'obligation si celle-ci a été achetée à escompte; d'autre part, il tient compte du montant perdu si l'obligation a été achetée à prime. Ces gains ou pertes sont répartis sur chaque année à courir jusqu'à l'échéance et sont ajoutés ou déduits du montant d'intérêt annuel de façon à arriver au rendement brut ou avant impôt du placement.  2, record 29, French, - livre%20de%20rendements

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Bonds and debentures with a non-call feature. Holder has assurance his bond will not be called before maturity. Possible lower marketability because of non-call feature.  2, record 30, English, - non%2Dcall%20feature

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Le titre peut être moins négociable en raison de sa disposition de non-rachat.  3, record 30, French, - disposition%20de%20non%2Drachat

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

A bond is a certificate that is evidence of a debt. The bond issuer promises to pay the holder a specified amount of interest on specific dates for a specified length of time and to repay the loan on its maturity.  2, record 31, English, - bond%20issuer

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Une obligation est un certificat qui constitue une reconnaissance de dette. L'émetteur d'obligations promet de verser au porteur un intérêt précis à des dates précises pendant une période de temps déterminée, et de rembourser l'emprunt à son échéance.  2, record 31, French, - %C3%A9metteur%20d%27obligations

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Discount bond which allows the issuer to call the bond before maturity, at a discount from the face value.  1, record 32, English, - accreted%20call%20bond

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish