Examlex
The enzyme-linked virus-inducible system (ELVIS) uses a cloned beta-galactosidase gene that is expressed only when cells are infected with what virus?
Effective Interest Method
An accounting practice for amortizing the discount or premium on bonds payable or receivable, which reflects the actual interest rate the bond earns.
Bond Discount
The difference between the selling price of a bond and the bond’s face value when the bond is sold for less than par.
Coupon Rate
The rate of interest a bond pays annually, calculated as a percentage of its face value.
Call Feature
A provision in a bond agreement or other loan instrument that allows the issuer the option to repay the borrowed funds prior to the security's maturity date under specified conditions.
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