Examlex
Equity is best depicted by the following:
Premium On Bonds
The amount by which the selling price of a bond exceeds its face value.
Present Value Factors
The factors used in calculating the present value of a sum of money or a stream of cash flows given a specified rate of return.
Market Rate
The prevailing interest rate available in the marketplace for loans or the return on investment securities, varying based on macroeconomic conditions.
Issuance Price
The price at which a company's shares are offered for sale to the public for the first time in an initial public offering (IPO) or the sale price in subsequent offerings.
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