YIELD TO MATURITY Definition

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YIELD TO MATURITY (YTM) is the rate of return the investor will earn if a bond is held to maturity.

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EXCEPTIONAL ITEMS are material items which derive from events or transactions that fall within the ordinary activities of the reporting entity and which individually or, if of a similar type, in aggregate, need to be disclosed by virtue of their size or incidence if the financial statements are to give a true and fair view.

REPORTING ENTITY is the legal entity for which financial reports are prepared and made available.

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