票面利率
票面利率
| 中文名詞 | 票面利率 |
|---|---|
| 英文名詞 | Coupon Rate |
| 中文解釋 | 票面利率係公債發行時，據以計算按期支付利息的利率。由於標售時，票面利率可能與市場標售利率不同，市場利率高（低）於票面利率時，債券發行會呈現折（溢）價之情形。[4] |
| 英文解釋 | The coupon rate refers to the rate of interest which is printed on government bonds and used to calculate periodic interest payments. The coupon rate may differ from the accepted interest rates at the auction market. When the market rate is higher (lower) than the coupon rate, the bond is issued at a discount (premium). [4] |