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64 Feuille de calcul Bond
Terminologie associée à la feuille de calcul Bond
Terme Définition
Date de
remboursement
anticipé
L'émetteur d'une obligation remboursable par
anticipation peut la rembourser avant la date
d'échéance. La date de remboursement par
anticipation de ce type d'obligation est imprimée
sur le contrat d'obligation.
Paiement de
coupon
Montant périodique versé au propriétaire d'une
obligation à titre d'intérêt.
Taux d'intérêt
nominal
Taux d'intérêt annuel imprimé sur une obligation.
Prix en euros Valeur de l'obligation exprimée en pourcentage de
la valeur nominale.
Valeur nominale Valeur imprimée sur l'obligation.
Obligation à
prime
Obligation donnant droit au remboursement d'une
somme supérieure à la valeur nominale (prix
d'émission).
Obligation
vendue à perte
Obligation vendue pour une somme inférieure à sa
valeur nominale.
Date de rachat Date à laquelle l'émetteur rembourse l'obligation.
Cette date peut être la date d'échéance ou, dans le
cas d'une obligation remboursable par anticipation,
la date de remboursement anticipé.
Valeur de rachat Montant payé lors du rachat d'une obligation. Si
l'obligation est rachetée à la date d'échéance, la
valeur de rachat correspond à la valeur nominale
imprimée sur l'obligation. Si l'obligation est
rachetée à une date de remboursement anticipé, la
valeur de rachat correspond à la valeur nominale de
l'obligation à laquelle s'ajoute toute prime de
remboursement anticipé. La valeur de rachat est
exprimée en pourcentage de la valeur nominale.
Date de
règlement
Date à laquelle une obligation est échangée contre
des fonds.
72


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