Examlex
Which of the following word origins means inflammation?
Semiannual Interest
Interest that is calculated and paid twice a year on a loan or investment.
Premium Amortization
Premium amortization is the gradual reduction of the premium paid above the par value of a bond, allocated over the bond's life.
Bond Premium
The amount by which the market price of a bond exceeds its face value, typically occurring when the bond's interest rate is higher than the current market interest rate.
Interest Expense
The cost incurred by an entity for borrowed funds, which is considered a non-operating expense shown on the income statement.
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