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Hittade 3 uppsatser som matchar ovanstående sökkriterier.

1. 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 ekonomi

   Författare :Alejandro Herdin Hallmen; Jonas Sjöman; [2017]
   Nyckelord :Covered bond; Covered Bond Issuance Act; Financing cost; Mortgage bond; Mortgage lending;

   Sammanfattning : 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

3. 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 institutionen

   Författare :Frida Martinsson; Kristina Edqvist; [2013-06-12]
   Nyckelord :IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

   Sammanfattning : 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

4. 3. Drivers of Swedish Swap Spreads

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Erik Edward; Erik Willers; [2007]
   Nyckelord :Interest rate swap; Swap Spread; Sweden;

   Sammanfattning : 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