Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] The imputed rate of interest is the more clearly determinable of either: (a) the prevailing rate for a similar instrument of an issuer with a similar credit rating; or (b) a rate of interestthat discounts the nominal amount of the instrument to the current cash sales price of the goods or services [..]
Avots: Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)