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Accrual Accounting

An accounting method that is based on the recognition of income as earned and expenses as incurred, regardless of the...

Accrual Note

A note in which coupon amount is determined largely or entirely by an embedded range accumulation option, and where the...

Accrual Bond

A tranche of a collateralized mortgage obligation (CMO) that accrues by adding the interest amount to the face value of...

Adjustable-Rate Loan

A loan whose interest rate payments change over the life of the loan. Typically, the adjustable interest rate is tied...

Adjustable-Rate Preferred Stock

A preferred stock whose dividend is reset at specified periods based, for example, on the maximum of a set of...

Agency Repo

A type of repo (repurchase agreement) which involves lending of agency securities such as mortgage-backed securities (MBS) collateralized by residential...

Autocallable Note

A structured note (a short-term market-linked product) that offers an above-market coupon if automatically called prior to the scheduled maturity...

Absolute Yield Spread

The difference in yield to maturity (YTM) between two bonds (bond issues) or two classes of bonds with similar maturities....

All-In Price

The all-inclusive price of a bond. That is, the market price of a bond or a similar fixed-income security in...

All-In Dividend

The amount of the manufactured dividend plus the fee the borrower will pay to the securities lender, expressed as a...