Examlex
A change in accounting policy requires an adjustment to opening retained earnings.
Coupon Rate
The annual interest rate paid on a bond, expressed as a percentage of the face value.
Yield To Maturity
The total return anticipated on a bond if it is held until the maturity date, taking into account both the interest payments and capital gains or losses.
Bond Duration
The weighted average time until the cash flows of a bond are received, serving as an indicator of the bond's sensitivity to interest rate changes.
Coupon Rate
The annual interest rate paid by a bond issuer to its bondholders, typically expressed as a percentage of the bond's face value.
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