Search
Generic filters
Filter by Categories
Accounting
Banking

Excess Interest

In relation to tranches of collateralized debt obligations (CMOs) and similar structures, it denotes the amount of interest defined by...

Excess Interest

The interest amount that is credited to the insurance policy account of an insured over and above the minimum amount...

Semi-Annual Compounding

The compounding of interest earned or paid on an interest-bearing instrument (e.g., bond, deposit, etc), or generally any type of…

CMBS B-Piece

A description of the credit quality of the classes or tranches of a commercial mortgage-backed security (CMBS), or any similar...

“B” Piece

A description of the credit quality of the classes or tranches of a commercial mortgage-backed security (CMBS), or any similar...

Cash Equivalent Value

For an asset, cash equivalent value (CEV) is a measure of revenue that a firm receives from customers. More specifically,...

Balloon Risk

The risk that a borrower will fail to make a balloon or lump-sum payment at maturity. Balloon risk may arise...

Undivided Interest

A jointly held interest, by two persons or more, in a property held under the same title. The undivided interest...

Balloon Interest

A higher interest that is paid on the longer maturity bonds of a serial bond issue. In other words, a...

Effective Rate of Interest

The rate of interest that uses compounding in the calculation. It is the annual rate of return that is actually...