1) discount or premium level
折溢价水平
1.
This article analyses the tracking error and discount or premium level of main index of SSE 50ETF.
本文对上证50ETF的主要运作指标跟踪误差与折溢价水平进行计算分析,并通过结合国外ETF的运作状况进行比较,得出:我国ETF的发展由于起步较晚,且股权分置改革尚未完成,对上证50ETF的运作产生一定的影响,因而与国际上著名的ETF产品的运作存在一定差距。
2) premium/discounts
折溢价
3) premium and discount
溢折价
1.
When the time value of money is not taken into account,there are two problems in the formula calculating bond capital cost:one is not taking into account the interest cost which cannot be used for tax;the other is not taking into consideration the influence of the premium and discount and the amortization of bond cost on the deduction of income tax before taxation.
目前不考虑货币时间价值的债券资本成本的计算公式存在两个问题:未考虑不能抵税的利息费用;未考虑溢折价及债券费用摊销对所得税税前扣除的影响。
4) discount\premia
折\溢价(率)
5) Discounting (premium) rate
折溢价率
6) Arbitrage cost
溢(折)价率
补充资料：认股权证的溢价
认股权证的溢价——
认股权证的溢价就是认股权证的市场价格超过认股权证的理论价值的部分。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条