Examlex
Briefly describe how CSR affects the various stakeholder categories.
Interest Expense
The cost incurred by an entity for borrowed funds, represented as a financial charge for the privilege of borrowing money.
Bond Issuer
The entity, either a company or government, that borrows funds by issuing bonds.
Bond Premium
The additional amount paid over the face value of a bond, reflecting market interest rates lower than the bond's coupon rate.
Liability
Financial obligations or debts owed by a company to external parties, such as loans, accounts payable, or mortgages.
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