延期支付票息的中文解释
指债券发行人将头几年的票面利息延后至到期时一笔支付。 这种债券以那些希望延后收取利息的投资人为目标,这些投资人可能因早年收入较高而希望将利息收入延后以减少纳税。
Deferred Coupon的英文解释
A bond that delays coupon payments for the first few years, paying them in a lump sum at maturity. It is aimed at investors who want delayed cash flow and who also seek a lower tax bill in early years when their
income might be higher than in later years.