Examlex
Explain the difference between a restrictive covenant and a positive covenant.
Coupon Rate
The yearly interest rate paid on a bond, shown as a percentage of its nominal value.
Interest Tax Shield
The reduction in income taxes that results from taking allowable deductions for interest expense.
Tax Shield
The reduction in income taxes that results from taking an allowable deduction from taxable income, such as mortgage interest or depreciation.
Coupon Rate
Yearly rate of interest paid on a bond, expressed in terms of percentage of its face value.
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