Examlex
Referential integrity means that all foreign keys in the many table must have a matching record in the parent table.
Bond Liability
A financial obligation of a company that arises when it issues bonds to raise funds, representing its need to repay the principal and interest to bondholders.
Interest Expense
The cost incurred by an entity for borrowed funds, typically reported on the income statement.
Coupon Interest Rate
The annual interest rate paid on a bond, expressed as a percentage of the face value and paid from issue date until maturity.
Market Rate
The current interest rate available in the marketplace for similar financial instruments or loans.
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