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CB Stripping

The process of breaking up a convertible bond (CB) into two structured products: an asset swap (credit component) and a…

Implied Price TED

The difference between a hypothetical note's yield and the Treasury note's actual yield. The hypothetical note's yield is the full price...

Contra Owners’ Equity Account

A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...

Contra Equity Account

A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...