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Market Rate of Interest
The prevailing rate at which borrowers and lenders agree to transact, influenced by various economic factors.
Bond
A fixed income instrument representing a loan made by an investor to a borrower, typically corporate or governmental.
Issued
Refers to securities or other financial instruments that have been created and offered for sale to investors.
Journal Entry
A record in accounting that consists of debits and credits to various accounts, used to document business transactions in the financial records.
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