DOUBLE LEVERAGE usually refers to a situation where a holding company raises debt and downstreams it as equity capital, or subordinated debt, to a subsidiary, i.e. it is the use of debt by both the parent company and the subsidiary, in combination with the companys equity capital, to finance the assets of the subsidiary.
COMPOUND INTEREST is interest calculated from the total of original principal plus accrued interest.
IMMATERIALITY is of complete irrelevance requiring no further consideration.
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