Examlex
How has the Sarbanes-Oxley Act of 2002 changed the role of the audit committee?
Issuer
An entity that develops, registers, and sells securities for the purpose of financing its operations.
Coupon Rates
The interest rate stated on a bond when it's issued, which determines the interest payments the bond issuer will make to the bondholder.
Interest Rates
The cost of borrowing money, typically expressed as a percentage of the principal, paid by the borrower to the lender.
Zero-Coupon Bond
A type of bond that does not make periodic interest payments but is issued at a discount to its face value and pays its face value at maturity.
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