Examlex
The return on sales ratio is a variation of the profit margin ratio.
Amortization
The process of gradually writing off the initial cost of an intangible asset over its useful life, reflecting its consumption or decline in value.
Bond Premium
The excess of a bond's market price over its nominal value.
Market Rate
The prevailing interest rate available in the marketplace for loans or investments of similar risk and maturity.
Contractual Rate
The interest rate stated in a contract, such as in a loan agreement or bond indenture, determining the amount of interest payments.
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