Financial Accounting I

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Market interest rate

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Financial Accounting I

Definition

The market interest rate is the prevailing rate of interest determined by supply and demand in the market. It influences the pricing of long-term liabilities such as bonds and loans.

5 Must Know Facts For Your Next Test

  1. Market interest rates fluctuate based on economic conditions, inflation, and monetary policy.
  2. The market interest rate affects the coupon rate of new bonds issued by companies.
  3. When market interest rates rise, the price of existing bonds typically falls.
  4. Market interest rates are a key factor in determining the yield to maturity for long-term debt instruments.
  5. Companies must consider current market interest rates when deciding to issue new debt or refinance existing debt.

Review Questions

  • How does a rise in market interest rates affect the price of existing bonds?
  • What factors influence fluctuations in market interest rates?
  • Why is it important for companies to monitor current market interest rates when issuing new debt?
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