FTB-C000208 / Formula component

Percentage Decrement

A percentage decrement is a proportional deduction accrued from an index value or return base under a declared rate convention.

Also known asproportional index decrement

Definitions

In plain terms

Unlike a fixed point amount, the deduction changes with the level or base to which the percentage applies.

Technical

The rule requires annual rate, accrual base, day count, compounding, calendar, timing, floor, fees or distributions already included, and rounding.

Scope

It is not equivalent to subtracting the same number of index points every period.

Examples

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

Common misconceptions

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

Concept relationships

Contrasts with

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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