Sökning: "yield on mortgage bonds"
Hittade 3 uppsatser innehållade orden yield on mortgage bonds.
1. Did the Covered Bond Issuance Act decrease the required yield of bonds issued to finance mortgage lending?
C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : This paper examines the impact of the Covered Bond Issuance Act in Sweden. We argue that covered bonds exhibit a lower required yield than conventional mortgage bonds, which can reduce the financing cost of mortgage lending for banks. LÄS MER
2. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden
Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. LÄS MER
3. Drivers of Swedish Swap Spreads
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : According to a survey carried out by Bank of international settlements (BIS) and published by the Swedish Riksbank, the average turnover in Swedish interest rate swaps totaled almost SEK 20 billion per day in 2004. The International Swaps and derivatives association (ISDA) reported that the notional outstanding amount of privately negotiated (over the counter) derivatives at the end of 2004 was over $164 trillion around the world compared to the $31 trillion aggregated principal of all the worlds’ bond markets taken together. LÄS MER