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INDEX

Page numbers in italic indicate figures and tables.

4% Consolidated Loan 36

32nds 70

144a securities 136

ABCP see asset-backed commercial paper (ABCP)

ABS see asset-backed securities (ABS) acceptance commission 301 acceptance credit see banker's acceptances

Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) 227, 228

administrative receivers 125 affirmative covenants 126

Africa 93-5,211-12, 235 agency bonds 97, 102 agency MBS 395

American-style callables 121 amortisation period 389 amortising structures 388-9 announcement day 141 annual yield 15-16, 339 annuities 319-20, 320, 329-31

Apple 105-6, 156-7, 214

Approved Group of Investors

40, 50

Argentina 85, 86 arranging banks 274

Asia 143-5

see also China; Japan; Malaysia asset-backed commercial paper (ABCP) 276, 277

asset-backed securities (ABS) 383-6 see also Islamic bonds

‘at best' 50

auctions

corporate bonds 141

government bonds

France 71

Germany 75

Japan 78

United Kingdom 37-41, 40

Treasury bills

United Kingdom 263-6, 264-6

United States 67, 268-9, 269

Australia 168-9, 251-2

Aviva 112

backup lines 275-6

balloon interest 17

bank-discount basis see discount yield bank loans 8

Bank of England 43, 43, 263, 423-4, 435, 442, 447-8, 456

Bank of Japan 456

Bank of New York Mellon 290, 292 banker's acceptances 21, 297, 300-3, 302, 379-80

Bankers' Clearing House 422-3 banker's promissory notes 422 banking

capital management 424-5, 431-4 history of 419-24

liquidity management 424, 425-31 money creation 420-2, 421, 437-40

see also banks

bankruptcy see insolvency bankruptcy-remote securities 387

banks 18,20, 105, 215

arranging 274 correspondent 298 investment 134-6 shadow 289-90 see also banking; central banks

Barclays Bank 114

basis points (bps) 19

BBA see British Banking Association (BBA)

bearer bonds 124, 213

benchmark interest rates 8, 15, 75, 119, 240-1, 284-8, 458

see also bond indices; interbank interest rates

benchmark securities 63, 64, 72, 136

Bermudan-style callables 121 best-efforts basis 14, 135, 271 bey (bond equivalent yield) 323-4,

365-6, 367, 373

bid prices 38

bid to cover ratio 39, 40,264, 265 bilateral repos 281

bills of exchange 21, 297-300, 299, 378 bills of lading 298

Birmingham City Council 97

Bobls 75

bond default rates 173-4, 173,174

bond equivalent yield 323-4, 365-6, 367,

373

bond funds 17, 51

bond indentures 126

bond indices 59-60, 59, 145, 146

bond insurance 97

bond markets

primary 6

corporate bonds 134-6

United Kingdom gilts 37-41, 40,

50

US government bonds 67 secondary 6, 8-10, 11-13 corporate bonds 105-10, 111 -15, 114-16

Eurobonds 206, 221

United Kingdom gilts 38-9, 50-1

US government bonds 70-1, 71 size of 10-14, 10 volatility 11-13, 11, 12

bond valuation 8-10, 333-61 convertible bonds 191-2 convexity 352-4, 353, 354 duration 346-52, 347, 349, 351 expectations hypothesis 357-9 government bonds

United Kingdom gilts 38, 45-6

United States 70-1, 71

high-yield bonds 179-80 interest rate risk 351-2 irredeemable bonds 333-4 liquidity-preference hypothesis 359-60 market-segmentation hypothesis 360-1

redeemable bonds 334-8 selling before maturity 339-40 semi-annual interest 340-2 term structure of interest rates 354-61, 355-7

volatility of bond returns 345-6 yield 339

yield to maturity versus rate of return 342-5

bonds 5-17

bearer bonds 124, 213

call options 16-17, 121-2, 128, 133, 220

catastrophe bonds 201-3 contingent convertible bonds (cocos) 195-200

convertible bonds 17, 186-95, 219 coupon rates 8, 17, 45-6, 121, 350-1 covenants 15, 126-7, 182, 194 covered bonds 15, 407-18, 408, 410, 411,413

credit ratings 14, 147-74

bond default rates 173-4, 173, 174 corporate bonds 137, 142,159 crises of confidence 168-73 outlooks 162 bonds (continued) post-rating 162 ranking of bonds 162-3 rating decisions 155-61 rating systems 148-55, 149, 150 ratings tables 165, 166, 167 sovereign credit ratings 61,62, 84, 148-54, 150

unsolicited 161

high-yield bonds 126, 175-86, 350 Islamicbonds 57-8, 226-35,230 issuance 14

legal rights 7

local authority bonds 97-101, 98 maturity 6-7

perpetual bonds 35,36, 122-3, 333-4 principal 6, 8, 17

put options 16, 123, 220 securitised 15

yield 15-16,45-6, 339

zero coupon bonds 6, 17, 56, 124, 346 convertible 195

Eurobonds 220

see also corporate bonds; government bonds; international bonds bons du Tresor 71-2 book-building 41, 140 book-runners 114

see also lead managers

bought deals 135

BP 112

break even inflation 54-5, 55 ‘breaking of the buck' 24

British Banking Association (BBA) 241, 246

broad money 437-40

BTANs 72

BTFs 71

Bubills 75

Bulgaria 208-10 Bulldog bonds 206

bullet bonds 118

bullet structure 17

Bunds 75

Bureau of the Fiscal Service, USA 65 buyouts, leveraged 130, 178, 179,182

Cable & Wireless 113

call premium 121

call risk 133

callable bonds 16-17, 121-2, 128, 133,

220

Canada 206

capital 424-5

capital gains 45-6, 51

capital management 424-5, 431-4 capital to assets ratio 432, 433-4 capped bonds 220

caps 120

cash equivalents 22-3

cash management counterparties 263-4 cash reserves 425, 436, 437 catastrophe bonds 201-3

CBs see convertible bonds

CDs see certificates of deposit (CDs) central banks 419, 430

Bank of England 43, 43, 263, 423-4, 435, 442, 447-8, 456

European Central Bank 403-5, 447 see also monetary policy central clearing houses 22 certificates of deposit (CDs) 18-19, 21, 293-5, 376-8

change of control clauses 130 cheques 422

China 81-3, 83, 143, 451-2 clean prices 42, 52-3, 57 clearing houses 22, 422-3 Clearstream 124 closing of bond issue 141

CMBS see commercial mortgage-based securities (CMBS)

CNAV see constant net asset value (CNAV) money market funds co-lead managers 41, 135, 140 Co-operative Bank 113

cocos 195-200 collared FRNs 120

commercial mortgage-based securities (CMBS) 398

commercial paper (CP) 20, 270-8, 271, 272, 274, 277, 372-3 commercial pledge 125 company health risk 134 compound annualised rate of return 323-4

compound interest 314-16, 316, 325-6 continuous compounding 322 converting rates 322-3 discounting 321

Computershare 50

conduits 276

constant net asset value (CNAV) money market funds 24-6

Consumer Price Index (CPI) 67 contingent convertible bonds (cocos) 195-200

continuous compounding 322 conventional bonds 6 conversion premium 189, 190-1 conversion prices 189, 190, 195 conversion ratio 190 conversion value 191-2 convertible bonds 17, 186-95, 219

see also contingent convertible bonds (cocos)

convexity 352-4, 353, 354

corporate bonds 7, 14-15, 103-46

Asia 143-5

bearer bonds 124 bond indices 145, 146 callable bonds 121-2, 128, 133

China 81

covenants 126-7 debentures 124-6

deep discounted bonds 124 default rates 173-4, 173, 174 electronic trading 107-9 floating-rate notes (FRNs) 119-21, 131 index-linked bonds 132

issue process 134-6, 140-1 mini-bonds 117-18

perpetual 122-3

plain vanilla bonds 118

private placements 136-40

professional support 127-8

puttable bonds 123

registered bonds 124

repayments 128-9

retail investors 110, 111, 114-16, 115 mini-bonds 117-18

risks for investors 129-34

secondary trading 105-10, 111 -15, 114-16

sinking funds 128-9

timetables for issues 140-1

trust deeds 126-7

United States 141-3, 142

unrated 159-61

utilities 105

correspondent banks 298

counterparty risk 22

coupon 6

coupon rates 8, 17, 45-6, 121,350-1

see also zero coupon bonds

covenant light high-yield bonds 182-4 covenants 15, 126-7, 182, 194 cover asset pools 408

cover pool monitor 409

covered bonds 15, 407-18, 408, 410, 411,

413

CP see commercial paper (CP)

credit enhancements 155, 387

credit rating agencies (CRAs) 61, 147, 172

see also Dagong; Fitch; Moody's;

Standard & Poor's

credit ratings

bonds 14,147-74

bond default rates 173-4, 173, 174 corporate bonds 137, 142,159 covered bonds 411-13

crises of confidence 168-73 outlooks 162

post-rating 162 ranking of bonds 162-3 rating decisions 155-61

credit ratings (continued)

rating systems 148-55, 149, 150 ratings tables 165, 166, 167 sovereign credit ratings 61,62, 84, 148-54, 150

unsolicited 161

commercial paper 271-3, 271, 272, 276-7

credit risk 13, 85-9, 87, 129

credit scores 396

credit watch 162

CREST system 50, 284

cross default covenants 127 crossing trade 107 crowdfunding 117-18 currency in circulation 436 currency risk 134 current maturity 19 current yield 15-16, 339

Dagong 147, 148, 149, 150 daily compounding 321 day count convention 266, 363-5, 373,

380

dealer-directed offers 271 dealer's spread 38

debentures 124-6

Debt Management Office (DMO) 33,

43-5,263,264

debt to net assets ratio 127

deep discounted bonds 124 default rates, corporate bonds 173-4,

173,174

default risk 13, 85-9, 87, 129 defensive open market operations 445 deferred callable bonds 121-2 deficit spending 29

DeliveryVersus Payment (DVP) 295 dematerialised form 124

Denmark 409, 410, 411-13 deposit multiplier 437-40, 450

Diageo 3, 4

direct placement 271

dirty prices 53, 57

discount pricing 18, 19

commercial paper 270 discount rate changes see standing lending facility discount window facility 447-8 discount yield 365-6, 367, 373 Disney 142 disposal of assets covenants 127 distributors 114 dividend see coupon rates DMO see Debt Management Office

(DMO)

‘documents against payment' drafts 298

domestic bond markets 11

emerging markets 89-93 domestic currency bonds 29 domestic money markets 21 downside contingent bonds 196 Drexel Burnham Lambert 178 DTCC GCF Repo Indices 285,285, 286 dual-currency bonds 220 duration of bonds 346-52, 347, 349, 351

DVP see Delivery Versus Payment (DVP) dynamic cover pool maintenance 408 dynamic open market operations 445

eBay 214

effective annual rate (EAR) 368 Egan-Jones 172 electronic clearing systems 124 electronic communication networks

(ECNs) 107-9 emerging markets

domestic bond markets 89-93 government bonds 84-5, 84, 89-97 Treasury bills 267-8

Eonia (Euro OverNight Index Average) 254-5, 254

equity 7

return on equity (ROE) 434

volatility 11, 13, 13 equity capital 424-5

equity kickers 176 equity-linked bonds

convertible bonds 17, 186-95, 219

Eurobonds 219

equity warrants 176, 219 equivalent bond yield 323-4, 365-6 Eurex Repo GC Pooling Market 285 Euribor (Euro Interbank Offered Rate) 252-3

Eurobonds 11, 205,206, 210-26 advantages and drawbacks 224 issuance 220-1,221 , 222-3 market development 213-19, 214-16 medium-term notes (MTNs) 225-6 types 219-20

Euroclear 50, 124, 295

Euroclear France 71

Eurocommercial paper 278

Eurocredit 260

Eurocurrency certificates of deposit 295, 377, 378

Eurocurrency deposits 295 Eurocurrency market 21,258-61

Eurodollar market 261

Euronia (Euro Overnight Index Average)

258

Europe

covered bonds 409, 410, 411-15 high-yield bond market 180-1 insolvency 163-5

private placements 137-40 securitisation 398-400, 403-5 see also France; Germany; United

Kingdom

European Central Bank 403-5, 447

European Securities and Markets

Authority 169

European-style callables 121 Eurosecurities 259, 260-1 event risk 129-30 exchange traded funds 51 exchange trading 6 exchangeable bonds 195 expectations hypothesis 357-9

face value 6, 8, 17, 110

fallen angels 177

Fannie Mae 394-5, 397-8

FCA see Financial Conduct Authority (FCA)

Federal funds rate 256-7, 443

Federal Home Loan Mortgage Corporation (FHLMC) 394-5, 397-8

Federal National Mortgage Association (FNMA) 394-5, 397-8

Federal Reserve Bank of New York 169, 285-8, 291-2, 447, 456

fees, underwriting 136

fiat money 422, 423-4 financial bonds, China 81

Financial Conduct Authority (FCA) 110, 117, 128, 131

financial crisis 24, 76-8

Financial Industry Regulatory Authority (FINRA) 141

Financial Services Compensation Scheme 117

Financial Stability Board 289-90

Finland 99

firm commitment basis 135, 271

fiscal agents 127-8

Fitch 147, 149, 172

corporate bonds 142 government bonds 84 sovereign credit ratings 61, 150,

151

fixed charge 124-5

fixed-interest securities 8

see also bonds

fixed-price re-offers 135 fixed-value money market funds see constant net asset value (CNAV) money market funds

flat prices 42, 52-3, 57

flat yield 15-16, 339

floating charge 125

floating lien 125

floating-rate notes (FRNs) 17

collared 120

corporate 119-21, 131

Eurobonds 219

US Treasury 68-9

floor system 457-9, 458, 459 floors 120, 131

Ford Motor Co 141-2, 189-90, 277 foreign bonds 11, 205, 206-10, 206 foreign currency reserves 29, 30 foreign exchange risk 134 foreign investors

China 81,82-3, 83

Japan 79

United Kingdom 43-5, 43

United States 65-6 fractional-reserve banking 420 France

covered bonds 409, 410 government bonds 56, 71-3, 72, 73 local authority bonds 99, 100 local authority issues 20-1 private placements 140

public debt 71, 74

FreddieMac 394-5,397-8

freely callable bonds 122

FRNs see floating-rate notes (FRNs) FTSE bond indices 59-60, 59, 145, 146 full accrual prices 53, 57

FX reserves 29, 30

GC repos 283

gearing ratio covenants 127

Geberit 180

GEMMs (Gilt-edged Market Makers) 37-9, 39, 50

general collateral repos 283

General Electric 271

General Motors 277, 384 general-obligation bonds 98

Germany

covered bonds 409, 410 government bonds 56, 74-5, 74, 76 local authority bonds 99, 100

local authority issues 21

private placements 140

Gilt-edged Market Makers (GEMMs)

37-9, 39,50

gilt-edged securities 32

see also United Kingdom gilts

Gilt Purchase and Sales Service 50

Ginnie Mae 395

global bonds 205

gold standard 424

government bonds 13-14, 29-30,

61-102

Africa 93-5

benchmark securities 63, 64, 72, 136

Bulgaria 208-10

China 81-3, 83

credit ratings 61,62, 84, 148-54, 150 default risk 85-9, 87

emerging markets 84-5, 84, 89-97 during financial crisis 76-8

France 56, 71-3, 72, 73

Germany 56, 74-5, 74, 76

Japan 78-81, 79, 80

open market operations 440-6 spreads 64, 64

United States 11, 65-71, 66, 71

see also local authority bonds; United

Kingdom gilts

Government National Mortgage

Association (GNMA) 395 government-sponsored enterprises

(GSEs) 394-5

see also agency bonds

Great Portland Estates 194

Greece 85, 88

grey market 135

gross issuance 31, 33

gross redemption yield 16

GSEs see government-sponsored enterprises (GSEs)

guaranteed loan stock 127

haircuts 288-90, 376

handle 70

hard currencies 29

Hibor (Hong Kong Interbank Offered Rate) 255

high-powered money 440 high-yield bonds 126, 175-86, 350 HSBC Canada 302-3

hybrid bonds

catastrophe bonds 201-3

contingent convertible bonds (cocos) 195-200

convertible bonds 17, 186-95, 219

ICAP BrokerTec 284

ICE Benchmark Administration Limited (IBA) 246-51,247, 249

ICMA see International Capital Market

Association (ICMA)

IDBs see interdealer brokers (IDBs)

IMF 303-4

impatience to consume 311 income yield 15-16, 339 index-linked bonds

corporate 132

government

Europe 55-6

France 56, 72, 72

United Kingdom 33-7, 34, 35, 38,

39, 53-5, 55

United States 66, 67-8

India 446

industrials 105

see also corporate bonds inflation 53-5, 311

break even 54-5, 55

inflation risk 132

insolvency 162-5

bankruptcy-remote securities 387 banks 424, 431

and debentures 125

and junk bonds 178

interbank deposits 18-19 interbank interest rates 240-58, 240

Eonia 254-5, 254

Euribor 252-3

Euronia 258

Federal funds rate 256-7, 443

Hibor 255

Libor 119, 240-52, 242, 247, 249, 260 prime rate 258

Sibor 255

Sonia 258

Tibor 255

interbank market 239-40, 443 interdealer brokers (IDBs) 38-9, 39 interest calculations

annuities 319-20, 320, 329-31

bond equivalent yield 323-4 compound annualised rate of return 323-4

compound interest 314-16, 316, 325-6

continuous compounding 322 converting rates 322-3 discounting 321

converting rates 322-3

perpetuities 320-1

present values 316-17, 317, 327-8 rates of interest 317-18

simple annualised rate of return 323 simple interest 314

interest rate risk 131-2, 193, 351-2 interest rates

coupon rates 8, 17, 45-6, 121, 350-1 money markets 18, 19, 303-8, 304-7 nominal 313

pure 311

real 313

repo rates 284-8, 284-6, 293, 305, 443,

446

spot rates 357-9

term structure of 354-61,355-7

see also benchmark interest rates; interbank interest rates; monetary policy

interest-withholding tax 212 interest yield 15-16, 339

intermediate bonds see high-yield bonds; medium-dated bonds

international bonds 11, 205-35

Eurobonds 11, 205, 206, 210-26 advantages and drawbacks 224 issuance 220-1, 221,222-3 market development 213-19, 214-16

medium-term notes (MTNs) 225-6 types 219-20

foreign bonds 11, 205, 206-10, 206

Islamicbonds 57-8, 226-35,230

International Capital Market Association (ICMA) 213

International Securities Identification

Number (ISIN) 33, 34

Investec Bank 114

investment banks 134-6

investment grade ratings 148, 149 invoice prices 53, 57

irredeemable bonds 35, 36, 122-3, 333-4 ISIN (International Securities

Identification Number) 33, 34

Islamicbonds 57-8, 226-35, 230 issuer ratings 159

Italy 21, 151

Japan 78-81,79, 80, 99, 456

Japan Finance Organization for

Municipalities (JFM) 99

John Lewis 114

JPMorgan 290, 292

junior debt see subordinated debt junk bonds 126, 175-86, 350

launch of bond issue 140 leadmanagers 41, 114, 134-6, 140-1 lead underwriters see lead managers Leeds City Council 97

Lehman Brothers 24, 168

lender of last resort 424

leverage 16

leverage ratio 433

leveraged buyouts 130, 178, 179, 182 leveraged recapitalisations 179

liar loans 396

Libor (London InterBank Offered Rate) 119, 240-52, 242, 247, 249, 260 liquid reserves 425 liquidations 125, 162-5

see also insolvency liquidity management 424, 425-31 liquidity of markets 6 liquidity-preference hypothesis 359-60 liquidity risk 132, 425 liquidity risk premium (LRP) 132 listing 141 listing agents 128 loan stock 125

guaranteed 127

local authority bonds 97-101,98 local authority issues 20-1 lockout periods, callable bonds 122 London InterBank Offered Rate (Libor)

119, 240-52, 242, 247, 249, 260 London Stock Exchange 51, 107, 110,

111,114-16 longs 6, 34, 35, 38 lots 8, 110 low-grade bonds see high-yield bonds LRP see liquidity risk premium (LRP)

main refinancing rate 447 Malaysia 228, 229, 232-4 Maple bonds 206 marginal lending facility 447 market makers 22, 108, 114

Gilt-edged Market Makers (GEMMs) 37-9, 39,50

market-segmentation hypothesis 360-1 marketability risk 132

Markit bond indices 145, 146 master trusts 389-92 maturity 3

bonds 6-7

corporate bonds 128 covered bonds 411, 411

United Kingdom gilts 33-4, 37, 37,

38

and duration 347-8

maturity (continued)

money market instruments 19 certificates of deposit 293 commercial paper 270

pull to 333

yield to 16, 45-6, 339, 342-5, 349-50, 349

maturity value 6, 8, 17

MBS see mortgage-based securities (MBS) medium-dated bonds 6, 34, 35, 38 medium-term notes (MTNs) 225-6 Microsoft 156-7

Milken, Michael 178

mini-bonds 117-18

mini-tenders 41

monetary base 436-40

monetary policy 434-59

controlling reserves 435-6, 450-5,

453

floor system 457-9, 458, 459 monetary base 436-40

open market operations 440-6 overnight interest rate control 443-6, 444, 445, 452-5, 454

quantitative easing 43, 455-6, 457, 457 required reserve ratio changes 450-2 standing lending facility 447-50, 448, 449, 458-9, 459

money creation 420-2, 421, 437-40

see also quantitative easing

money market funds 24-6

money market securities

banker's acceptances 21,297, 300-3, 302,379-80

bills of exchange 21,297-300, 299, 378

certificates of deposit 18-19, 21, 293-5,376-8

commercial paper (CP) 20, 270-8, 271, 272, 274, 277, 372-3

local authority issues 20-1

yield 18, 19

see also repurchase agreements (repos);

Treasury bills

money market securities valuation 363-80

banker's acceptances 379-80

bills of exchange 378

bond equivalent yield versus discount yield 365-6, 367, 373

certificates of deposit 376-8

commercial paper 372-3

day count convention 266, 363-5, 373 repurchase agreements (repos) 373-6 Treasury bills 366-72

money markets 18-23

discount pricing 18, 19

Eurocurrency market 21, 258-61 interbank market 239-40, 443 interest rates 18, 19, 303-8, 304-7 secondary trading 19

bills of exchange 299-300, 299 commercial paper 272-3, 274 Treasurybills 266-7, 267

see also interbank interest rates money multiplier 437-40, 450 Moody's 147, 149, 172

corporate bonds 142, 177

covered bonds 411-13

government bonds 84

short-term debt 271,271

sovereign credit ratings 61, 150, 151 mortgage-based securities (MBS) 389, 395,399-400

sub-prime crisis 395-8 mortgage bonds 125-6, 395 mortgage debentures 124 MTNs see medium-term notes (MTNs) MTS electronic trading platform 284 multi-dealer electronic trading systems

108

multiple price auctions 37 municipal bonds 97-101, 98

name recognition 159 narrow money 437

National Grid 132

National Savings and Investments, UK 32

near-cash 22-3

negative covenants 126-7 negative pledge 126 negotiable certificates of deposit 294 negotiable securities 7

net worth 424-5 Netherlands 99 New Look 185-6

NIFs see note issuance facilities (NIFs) nominal rates see coupon rates nominal rates of interest 313 nominal value 6, 8, 17, 110 non-agency MBS 395 non-negotiable certificates of deposit 294 non-negotiable loans 239

note issuance facilities (NIFs) 274-6 notes 125

OATs (Obligations Assimilables du

Tresor) 72 offer prices 38 offering day 141 open market operations 440-6 open repos 280 operational standing lending facility 447 opportunity costs 19

Opus plc 275

Order book for Retail Bonds (ORB) 51, 110, 111, 114-16

original-issue high-yield bonds 177 original maturity 19 originate-and-distribute model 397 originate-and-hold model 397 over the counter (OTC) trading 6, 107 overdrafts 7

overnight repos 280

PAOF see post-auctions option facility

(PAOF)

paper money 422, 423-4 par-priced zero coupon convertible bonds 195

par value 6, 8, 17, 110 pass-through rate 383 pass-through structures 388-9 paying agents 127 payment-in-kind (PIK) notes 182, 184-6

permanent capital 424 perpetual bonds 35, 36, 122-3,333-4 perpetuities 320-1 piggyback mortgages 396

PIK (payment-in-kind) notes 182,184-6 placements of bonds 135 plain vanilla bonds 6, 118 poison put provision 130 policy bank bonds, China 81 political risk 134 post-auctions option facility (PAOF) 38 post-rating 162 pre-launch of bond issue 140 pre-payment risk 389 preferential creditors 125 present values 316-17, 317, 327-8 price compression risk 122 prices

clean 42, 52-3, 57

dirty 53, 57

high-yield bonds 179-80 United Kingdom gilts 38, 45-6 US government bonds 70-1,71 see also bond valuation; money market securities valuation

pricing day 141 primary bond markets 6

corporate bonds 134-6

United Kingdom gilts 37-41,40, 50 US government bonds 67

primary credit discount rate 447 primary participants 264 prime grade ratings s ee investment grade ratings

prime mortgages 395 prime rate 258 principal 6, 8, 17 private placement memorandum 137 private placements 14,136-40 prospectuses 136

public debt 29-30, 31,36

France 71, 74

United States 66, 66

see also government bonds

pull to par 333

purchasing power risk 132

pure rate of interest 311

puttable bonds 16, 123, 220

qualified foreign institutional investors (QFIIs), China 81,82, 143

quantitative easing 43, 455-6, 457, 457 quasi-money 22-3

quasi-state bonds 97-101, 98

rate of return

compound annualised 323-4

simple annualised 323

versus yield to maturity 342-5

real rate of interest 313

recapitalisations, leveraged 179 reconstitution of STRIPS 70 recoverability of debt 155 redemption, pull to 333 redemption value 6, 8, 17 redemption yield 16 register of holdings, United Kingdom gilts 50

registered bonds 124

registrars 128

reinvestment risk 133

release of property clauses 125 renminbi-qualified foreign institutional investors (RQFIIs), China 82, 143 reopenings 68

RepoFunds Rate indices 284-5, 284 repurchase agreements (repos) 20, 279-93

generals, specifics and specials 283 haircuts 288-90, 376

open market operations 442-5

repo rates 284-8, 284-6, 293, 305, 443, 446

sell/buy-back 292-3

tri-party repos (TPRs) 290-2

valuation 373-6

required reserve ratio 435, 450-2 required reserves 425, 435-6, 450-2 Reserve Primary Fund 24 reserves, bank 424, 425-31

central bank control of 435-6, 450-5, 453

required 425, 435-6, 450-2 secondary 429

supply and demand of 443-6, 444, 445 vault cash 425, 436, 437

reserves, foreign currency 29, 30 reset days 120

restrictive covenants 126-7

retail investors 25

bond funds 17, 51

corporate bonds 110, 111, 114-16, 115 mini-bonds 117-18

government bonds

Japan 78, 79

United Kingdom 40-1,50-1

United States 70

retained earnings 425

return on assets (ROA) 433-4

return on equity (ROE) 434

reverse floaters 220

reverse repos (RRPs) 281, 287

revolving period 389

revolving structures 389

revolving underwriting facilities (RUFs) 274, 275

RFR see risk-free return (RFR)

riba 226

Rio Tinto 154-5

risk 311

risk-free return (RFR) 311-12

risk premiums 313

risks, corporate bonds 129-34

RMBS (residential mortgage-backed securities) 389

ROA (return on assets) 433-4

ROE (return on equity) 434 rolling over debts 7

Ronia (Repurchase Overnight Index

Average) 284

RRPs see reverse repos (RRPs)

RUFs see revolving underwriting facilities

(RUFs)

running yield 15-16, 339

sale and repurchase agreements see repurchase agreements (repos) Sallie Mae 385

Sampdoria football club 121

Saudi Arabia 229,232-4

Schaetze 75

Scope Ratings 172-3

SDRs see Special Drawing Rights (SDRs) seasonal discount rate 447

SEC see Securities and Exchange

Commission (SEC), USA secondary bond markets 6, 8-10, 11-13 corporate bonds 105-10, 111 -15,

114-16

Eurobonds 206, 221

United Kingdom gilts 38-9, 50-1

US government bonds 70-1,71 secondary credit discount rate 447 secondary money markets 19

bills of exchange 299-300, 299 commercial paper 272-3, 274 Treasury bills 266-7, 267

secondary reserves 429

sector risk 133

Securities and Exchange Commission (SEC), USA 25, 26, 107, 136, 169, 226, 276

Securities Industry and Financial Markets

Association (SIFMA) 142 securitisation 15, 383-417 asset-backed 383-6 covered bonds 15, 407-18, 408, 410,

411,413

Europe 398-400, 403-5

master trusts 389-92

process of 387-94, 388 sub-prime crisis 395-8

United States 394-8, 398, 401-2, 405-7

securitised bonds 15

self-issued bonds 117-18

sell/buy-back 292-3

semi-annual compounding 321 semi-sovereign bonds 97-101, 98 senior debt 126, 162-3, 178

Separate Trading of Registered Interest and Principal Securities see STRIPS serial bonds 128 settlement day 50

Severn Trent 132

shadow banks 289-90

share options 176

shares see equity

sharia law 57-8, 226

shelf MTN programme 226

shorts 6, 34, 35, 38

Sibor (Singapore Interbank Offered Rate)

255

sight drafts 298

signing day 141

simple annualised rate of return 323

simple interest 314

simple yield 15-16, 339

single-dealer electronic trading systems

108

sinking funds 128-9

SIVs see structured investment vehicles

(SIVs)

Sleeping Beauty bond 142

Sonia (Sterling Overnight Index Average)

258

Sony 177

South Africa 235

sovereign bonds see government bonds

sovereign credit ratings 61, 62, 84, 148-54, 150

Spain 56, 409, 410

special collateral repos 283

Special Drawing Rights (SDRs) 303-4

special purpose vehicles (SPVs) 227, 276, 384, 387, 388-9 specials rate 283 specific repos 283 split credit ratings 150 spot rates of interest 357-9 spreads 64, 64 SPVs see special purpose vehicles (SPVs) Standard & Poor's 147, 149, 168-9, 172 corporate bonds 140, 142 government bonds 84 short-term debt 271,272, 276-7 sovereign credit ratings 61, 62, 150,151 standing lending facility 447-50, 448, 449, 458-9, 459 stated income loans 396 step-up convertible bonds 195 STIR (short-term interest rate) products

22 stock-driven transactions 283 stock exchanges 6 corporate bond trading 107, 128 London Stock Exchange 51, 107, 110,

111,114-16

STOXX GC Pooling index 285 STRIPS

United Kingdom gilts 56-7, 57

US Treasury 69-70 structured investment vehicles (SIVs) 276 Student Loan Marketing Association

(Sallie Mae) 385 sub-prime car loans 405-7 sub-prime crisis 395-8 sub-sovereign bonds 97-101, 98 subordinated debentures 125-6 subordinated debt 126, 163 see also high-yield bonds sudden death bonds 196-8 sukuk 57-8, 226-35, 230 supply risk 133 supranational organisations 215 Sweden 99, 101 sweep facility 24 swinglines 275 Swiss Franc Repo Market 285 syndication 41, 135-6,141

T-bills see Treasury bills

takeovers see leveraged buyouts tax risk 133

taxation

Eurobonds 212-13 interest-withholding tax 212

United Kingdom gilts 51, 52

teaser rates 396

tenor see maturity term see maturity term bonds 118 term loans 8 term securities 21 term structure of interest rates 354-61, 355-7

Tesco Bank 114, 115, 116, 132

Tibor (Tokyo Interbank Offered Rate) 255 time deposits 21,293

time drafts 298-9

time value of money 311-13

TIPS see Treasury inflation-protected securities (TIPS)

total writedown bonds 196-8

TPRs see tri-party repos (TPRs) trade bills see bills of exchange Trafigura 122-3 transfer agents 128

Transport for London 97

Treasury bills 20, 263-9

emerging markets 267-8

United Kingdom 263-7, 264-7, 367-71

United States 66, 67, 268-9, 269, 371-2

valuation 366-72

Treasury bonds

China 81

United States 66, 67

Treasury coupon securities 67

Treasury floating-rate notes (FRNs) 68-9

Treasury inflation-protected securities (TIPS) 66, 67-8

Treasury notes 66, 67

TreasurySTRIPS 69-70

TreasuryDirect 65, 67, 268 tri-party repos (TPRs) 290-2 triple A ratings 14, 61, 62 trust deeds 126-7 trustees 126, 127, 129

Turkey 442

UKLA see United Kingdom Listing Authority (UKLA) ultra-longs 34, 35 ultra-shorts 6, 34, 35, 38 underwriting 14

commercial paper 274-6

corporate bonds 134-6

uniform price auctions 37

unit trusts 51

United Arab Emirates 229

United Kingdom

certificates of deposit 294 covered bonds 409, 410

Eurobond trading 206, 212-13, 215 Islamicbondmarket 57-8, 229-34 local authority bonds 97, 101 mortgage-based securities (MBS) 389, 399-400

paper money 423-4

public sector borrowing 31-2, 32 Treasury bills 263-7, 264-7, 367-71

United Kingdom gilts 12, 31-60, 33 bond indices 59-60, 59 cum-dividend 52-3

ex-dividend 53

Gilt-edged Market Makers (GEMMs) 37-9, 39, 50

index-linked 33-7, 34, 35, 38, 39, 53-5, 55

interdealer brokers (IDBs) 38-9, 39 Islamicbonds 57-8

maturity 33-4, 37, 37, 38 mini-tenders 41

perpetual 35, 36

prices 38, 45-6

primary markets 37-41, 40, 50 purchasers of 43-5, 43 quotes 46-50, 47, 48, 49 register of holdings 50 retail investors 40-1,50-1 secondary trading 38-9, 50-1

STRIPS 56-7, 57

supplementary issues 41-2, 42 syndication 41

taxation 51,52

yields 45-6

United Kingdom Listing Authority

(UKLA) 110, 141

United States

agency bonds 102

certificates of deposit 294-5 commercial paper (CP) 276, 277 corporate bonds 141-3, 142 covered bonds 409, 410, 416-17 debentures 125-6

government bonds 11, 65-71,66, 71 high-yield bond market 177, 178,

180

interbank interest rates 256-8 municipal bonds 97-9, 98, 101 paper money 423

private placements 136-7

public debt 66, 66

repurchase agreements (repos) 285-8, 285, 286, 290-2

securitisation 394-8, 398, 401-2, 405-7

shelf MTN programme 226 sovereign credit rating 148, 150 Treasury bills 66, 67, 268-9, 269, 371-2

unrated bonds 159-61 unregistered bonds 136 unsolicited credit ratings 161 upside contingent bonds 196 utilities 105

valuation see bond valuation; money market securities valuation variable net asset value (VNAV) money market funds 24-6

variable-rate notes see floating-rate notes

(FRNs)

variation margin 289 vault cash 425, 436, 437 VNAV see variable net asset value (VNAV)

money market funds Vodafone 22-3, 23, 226

Wholesale Markets Brokers' Association

(WMBA) 258, 284

wipeout cocos 196-8 working capital ratio 127

Yankee bonds 206

yield

bond equivalent yield 323-4, 365-6, 367,373

bonds 15-16, 45-6, 339 discount yield 365-6, 367, 373 money market instruments 18, 19

yield curve inversion 356, 356 yield-hungry investors 182 yield to maturity 16, 45-6, 339,

342-5, 349-50, 349

zero coupon bonds 6, 17, 56, 124, 346

convertible 195

Eurobonds 220

see also Treasury bills

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Source: Arnold G.. FT Guide to Bond and Money Markets (Financial Times Series. Harlow.: FT Publishing International,2015. — 488 p.. 2015
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