分割公債
分割公債
| 中文名詞 | 分割公債 |
|---|---|
| 英文名詞 | Separate Trading of Registered Interest and Principal of Securities (STRIPS) |
| 中文解釋 | 分割公債係指可分割公債之本金及各期利息經分割後所產生可各自獨立交易之零息公債，分為「分割利息公債」及「分割本金公債」。同一到期日之「分割利息公債」視為同一公債，可互相替代，公債代碼均相同。分割公債之登錄轉帳由集保結算所辦理，投資人購買分割公債，可透過證券經紀商下單，並與股票交易共用集保存摺。分割公債之最小登記單位與一般中央登錄公債相同，亦為10萬元。[4] |
| 英文解釋 | Separate trading of registered interest and principal of securities（STRIPS）refers to principal STRIPS and coupon STRIPS, which are derived from stripping the principal and interest components of strippable central government bonds. STRIPS are not interest bearing and can be traded separately. All coupon STRIPS with the same security code and payable on the same day can replace each other. Book-entry transfers of STRIPS are performed by the Taiwan Depository & Clearing Corporation (TDCC). Investors may purchase STRIPS through securities brokers and use the same TDCC passbook for share trading. The minimum registration unit of STRIPS is the same as that of generic central government bonds, namely, one hundred thousand NT dollars. [4] |