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Bond Interest Rate
The percentage of interest that bond issuers must pay to bondholders, typically expressed as an annual rate.
Semiannually
Occurring twice a year; used to describe the frequency with which certain financial or operational events take place, such as interest payments on bonds.
Equity Method
An accounting technique used to record an investor's proportional share of the net income and losses of an investee company in which the investor has significant influence but not full control.
Year-End Adjustment
Journal entries made at the end of an accounting period to account for incomes and expenditures in the correct accounting period.
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