This article adresses the term structure of interest rates. It discusses the nature of the spot interest rates of concern on the one hand and the different theories of the yield curve that have been traditionnally offered on the other. It concludes by the exposition of a simple method for building the yield curve using data effectively available on the financial markets.
PONCET, P. (1997). La gamme des taux. Bankers, Markets and Investors, pp. 49-54.