With reference tooupon by the Bond Value; (ii) for a Share, this divides the dividends by the Share price; and (iii) for a real estate asset, this divides the Revenues by the Market value. However the current Yield is a rough measure, since it does not take into account ancillary Expenses/costs (E.g. maintenance costs for real estate), nor the fluctuations of the Assets Value (E.g. Share price, Bond Value or real estate Market value).

(See Chapters 21 and 23 of the Vernimmen)

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