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CMBS IO

It stands for commercial mortgage-backed securities (CMBS) interest only (IO). These IOs (stripped mortgage products) are coupons stripped from an...

Barrier Accrual Note

A structured note (accrual note) in which interest (coupon) accrues only on days when the reference rate (floating rate) such...

Harmless Warrant

A bond warrant that doesn't become exercisable until the host bond becomes callable. As such, if the warrant is exercised,...

Haircut

The margin or deposit that is tied up to cover a position taken by a financial intermediary such as a...

Hybrid Bond

A debt instrument (bond) that combines the features of debt and equity. In other words, it is typically located in...

Pipeline Risk

The risk that mortgage brokers encounter in their business- i.e., provision of commitments to mortgage borrowers. It arises from adverse...

FMV

It stands for fair market value; the price at which an asset or service is paid by a willing buyer...

Fair Market Value

The price at which an asset or service is paid by a willing buyer to a willing seller under normal...

Second-Step Special Purpose Vehicle

A special purpose vehicle (SPV)/ special purpose entity (SPE) that is used in the process of securitization and involves a...

Fair Price of a Warrant

The fair price or theoretical value of a warrant consists of two components: intrinsic value (formula value) and time value:...