Examlex
Noncash investing and financing activities must be reported in the body of a statement of cash flows.
Coupon Rate
The yearly rate of interest that the issuer of a bond pays to bondholders, typically shown as a percent of the bond's nominal value.
Tax Rate
The part of an individual's or corporation's earnings that is subject to taxation.
Debt-Equity Ratio
The ratio indicating a corporation's reliance on debt financing, found by dividing its total debts by the equity held by its shareholders.
After-Tax Cost of Debt
The net cost of debt after accounting for the effects of taxes, reflecting the actual cost to a company.
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