COUPON RATE Definition

Bookmark and Share

COUPON RATE is the annual interest rate of a bond.

Learn new Accounting Terms

SHAREHOLDER LOANS include any loans between a corporation and any of its shareholders. Loans from shareholders are normally carried as long-term debt, but the reality is such loans should be counted as equity (they are not) because they rarely are paid back to the shareholder.

CIRCA means about or approximately. It is used before a year, e.g. circa 2008.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.