债券包括应计利息的现金流现值是多少？
房地产是由租赁收入带来的债券式现金流与从市值上升得来的股票式收益的混合体。
The asset is a hybrid of bond-like cash flow from rental income and equity-like gains from rises in value.
因此一旦现金流不及利息支出所需，这些证券就面临重组——而持有这些债券的投资者将付出高昂代价。
So if the cash flows fall short of the interest payments, they need to be restructured — at a big cost to the investors who own them.
有些投资者（如银行和保险公司）可能会因为监管或者足够现金流的原因倾向于拥有高评级（AAA）债券。
Some investors (such as banks andinsurance companies) may prefer to own the highest-rated (AAA)debt for regulatory or solvency reasons.
但是正如一家研究公司，CreditSights的LouisePurtle所讲，发行这些商业债券的公司被现金流不匹配而卡住了。
But issuers have been caught out by a cashflow mismatch, says Louise Purtle of CreditSights, a research firm.
IASB认为持有债券一般以现金流为考量的，所以应在债券卖出的当天记录损失。
The IASB rule would show the loss only when the bonds were sold, provided they were held for their cash flows.
嵌入期权作为镶嵌在债券结构中允许发行者或投资者改变债券未来现金流特征的条款，它是具备价值的，并构成债券价值的一部分。
As provisions which are embedded in corporate bonds and allow issuers or investors to change their future cash flow, the embedded options are valuable and become a part of corporate bonds value.
在一个长期债券利率为7%的世界里，我们当然希望我们把税后的现金流至少用10%的折现率折现。
In a world of 7% long-term bond rates, we'd certainly want to think we were discounting the after-tax stream of cash at a rate of at least 10%.
最简单的说，资产证券化是以发行公司的能产生现金流的资产为支撑而发行的有价债券。
At its most simplistic level, asset securitization is the issuance of a debt instrument backed by a revenue-producing asset of the issuing company.
通常而言，可转换债券持有人拥有两项主要的权利：一是作为固定收益证券，在可转换债券存续期内获得固定的现金流收入；
The holders of convertible bonds have two major rights: firstly, they can receive a fixed cash flow during the term of conversion in that convertible bonds belong to the fixed income bonds;
通常而言，可转换债券持有人拥有两项主要的权利：一是作为固定收益证券，在可转换债券存续期内获得固定的现金流收入；
The holders of convertible bonds have two major rights: firstly, they can receive a fixed cash flow during the term of conversion in that convertible bonds belong to the fixed income bonds;
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