CURRENT YIELD Definition

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CURRENT YIELD, in bonds, is the annual interest or dividend payments expressed as a percentage of the bond's current price. For bonds, where yield to maturity factors in the original purchase price, current yield is strictly a measure of the income stream.

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IMMATERIALITY is of complete irrelevance requiring no further consideration.

COMMERCIAL LOAN is a short-term business loan usually issued for a term of up to six months.

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