Rewrite with positive exponents, and simplify, if possible.
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Definitions:
Contract Rate
The agreed-upon rate for interest or currency exchange in a financial contract between parties.
Market Rate
The prevailing interest rate available in the marketplace for loans or deposits of a specific maturity.
Contractual Interest Rate
The interest rate specified in a loan agreement or bond indenture.
Issued Discount
A reduction from the nominal or face value of a security at the time it is issued.
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