The calculator provides clients with an indication of an ETF's yield and duration for a given market price. The ACF Yield is the discount rate that equates the ETF's aggregate cash flows (i.e., the sum of the cash flows of the ETF's holdings) to a given ETF price. The cash flows...
Premium/Discount as of Feb 27, 2025 0.07 Closing Price as of Feb 27, 2025 24.11 30 Day Median Bid/Ask Spread as of Feb 27, 2025 0.04% Fund Inception Aug 18, 2022 Asset Class Fixed Income Bloomberg Index Ticker BXTBW Distribution Frequency ...
“the vendor price”). The vendor price is not necessarily the price at which the Fund values the portfolio holding for the purposes of determining its net asset value (the “valuation price”). Holdings data shown reflects the investment book of record, which may differ from the accounting ...
assets. At any time the share or unit price may be at a discount or premium to the asset value. However, because of the exchange-traded fund structure, it is expected that a significant discount or premium of price to asset value will not be sustainable over the long term. Any projection...
For those issuing the bond, amortization is an accounting tactic that hasbeneficial tax implications. Accountants can treat the bond like an amortized asset. If the issuer lets the buyer purchase the bond for less than face value, the issuer can document the bond discount like an asset for the...
A discount bond is a bond that was originally sold at less than its face value. Alternatively, it may currently be trading at a price below its face value.
The systematic allocation of the costs incurred to issue bonds (reported in a contra liability account) to Interest Expense over the life of the bonds. Related Q&A What does it mean to amortize the premium, discount, and issue costs on bonds payable?
What does it mean to amortize the premium, discount, and issue costs on bonds payable? How do you record bonds that are issued? What is the face value of a bond payable? How do you determine the fixed portion of overhead cost?
What is Accounting Concepts? Explain what is meant by bonds being issued at a premium and at a discount. Explain the meaning of each of the following terms as they relate to a bond issue: a. convertible. b. callable. What do you understand by fixed assets?
(2022). The Liquidity Premium in China’s Corporate Bond Market: A Stochastic Liquidity Discount Approach. Risks, 10(7), 130. https://doi.org/10.3390/risks10070130 Note that from the first issue of 2016, this journal uses article numbers instead of page numbers. See further details here....