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What is the term for giving a loan at an interest rate that exceeds the legal maximum?
Unrealized Loss
A loss that results from holding an asset that has decreased in value, but the asset has not yet been sold.
Deferred Tax Asset
This asset arises when a company pays more taxes to the government than it currently owes in its financial statements, to be used for future tax relief.
Pre-Tax Income
Earnings before taxes (EBT), calculated as a company's total revenues minus expenses, excluding income taxes, during a reporting period.
Realized Gain
The profit earned from selling an asset for more than its purchase price, indicating a successful investment.
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