When-, As- and If-Issued Securities

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What this video covers

  • Why when-issued (WI) securities have no settlement date at the time of trade, and when settlement is actually established
  • How the pre-order analogy applies to new municipal bond issues and initial public offerings (IPOs)
  • Why accrued interest is not calculated on WI bonds until the settlement date is set after issuance
  • What happens to all WI trades if an offering is cancelled, and why zero obligation survives on either side
  • How when-distributed (WD) securities differ in trigger: corporate actions such as stock splits, spin-offs, and reorganizations instead of new issuance
  • Why accrued interest is generally not applicable to when-distributed securities, since these are typically equity transactions
  • How to distinguish WI versus WD on exam day using the trigger-settlement-accrued interest framework

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