FTB-C000207 / Formula component

Fixed Decrement

A fixed decrement is a predetermined amount deducted from an index according to a declared accrual schedule.

Also known asconstant index decrement

Definitions

In plain terms

The deduction can represent a constant annual point amount accrued daily, independent of the index's current percentage level.

Technical

The rule requires annual amount and unit, day count, calendar, accrual timing, reset behavior, floor policy, currency, and interaction with return and corporate-action calculations.

Scope

It is not a management fee, actual cash distribution, or percentage deduction unless the methodology says so.

Examples

  • A governed methodology records fixed decrement with its source, cutoff, units, parameters, and effective version.

Common misconceptions

  • Fixed Decrement does not have one universal implementation without the declared methodology, data basis, and constraints.

Concept relationships

Where this concept is used

Evidence and governance

  1. S&P Dow Jones Indices Index Mathematics Methodology S&P Dow Jones Indices · first party methodology

    Supports: preferred label, short definition, technical definition

    Limits: Authoritative for the provider's indices; conventions are not universal defaults for every index or security-level return series.

  2. Fintech Builder Glossary Definition Contract The Fintech Builder · internal governed contract

    Supports: variant distinction

    Limits: Defines governed platform behavior rather than claiming these policies are universally prescribed by external McClellan methodology.

Reviewed by
fintech-builder-batch-004
Last reviewed
2026-07-27
Next review
2027-07-27
Record status
evidence reviewed

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