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Issue Price
The price at which new shares are offered to the public by a corporation during an issuance.
Effective-interest Amortization
A method of amortizing the premium or discount on bonds payable that reflects the periodic interest expense based on the bond's carrying value.
Interest Expense
Expenses related to the borrowing of money by an entity during a certain period.
Issue Price
The price at which a new issue of securities is offered to the public.
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