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Financing Activities
Transactions and events where a company raises funds to support its operations or expansions, typically involving debt or equity.
Effective-Interest Method
An accounting technique used to allocate the interest expense or income of a bond over its life based on the bond's yield when it was issued.
Market Rate
The prevailing interest rate available in the marketplace for investments, loans, and savings, often influenced by supply and demand forces, central bank policies, and economic conditions.
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