Examlex
The IRS charges a fixed 10 percent interest rate on underpayments of taxes.
Coupon Rate
The annual interest rate paid on a bond, expressed as a percentage of the face value.
Market Price
The current price at which an asset or service is bought or sold in the marketplace.
Capital Accounts
Financial records showing the ownership interests and funds contributed or withdrawn by owners or investors in a company.
Target Capital Structure
The ideal mix of debt, preferred stock, and common equity that a company aims to hold in order to minimize its cost of capital and maximize its value.
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