Cost of finance

Interest, rates, margins and the other numbers that decide what borrowing costs.

24 terms in this topic

Annualised percentage rate (APR)

The annualised percentage rate (APR) is the annual interest rate a credit provider must disclose on regulated consumer credit under the National Credit Code, excluding fees.

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Base rate

A base rate is the reference interest rate a lender starts from, before it adds the margin, or spread, that reflects the borrower and the term.

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Basis point

A basis point (bps) is a unit equal to one hundredth of a percentage point, used to express small changes in interest rates, yields, fees and spreads.

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Break costs

Break costs are the charges a lender passes on when a fixed rate loan is repaid or changed before the fixed term ends.

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Cap rate

A cap rate is either a ceiling written into a variable interest rate, or, in property, short for capitalisation rate: net operating income divided by value.

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Cash rate

The cash rate is the interest rate the RBA targets for overnight loans between banks, the benchmark that anchors short-term funding costs and influences most Australian lending rates.

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Comparison rate

A comparison rate is a single annual percentage that combines a loan's interest rate with most upfront and ongoing fees to show its ongoing cost more clearly.

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Compound interest

Compound interest is interest calculated on both the original principal and the interest already added in earlier periods, so balances and debts grow faster than with simple interest.

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Default interest

Default interest is an agreed or statutory rate of interest charged on a loan, invoice or judgment when a payment falls into arrears or a contract term is breached.

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Factor rate

A factor rate is a multiplier that short-term and alternative lenders apply to the amount borrowed to fix the total repayment, instead of quoting an annual interest rate.

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Fixed rate

A fixed rate is an interest rate locked in for a set term, so the rate and usually the repayments do not change until that term ends.

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Flat rate

A flat rate is an interest method that charges a fixed percentage of the original principal for every year of the term, ignoring the balance you have repaid.

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Floor rate

A floor rate is the minimum interest rate a variable loan contract allows; lenders also use the phrase for the minimum rate they test serviceability against.

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Interest

Interest is the price of using money: what a borrower pays on a loan, or a saver earns on a deposit, expressed as a percentage rate on the principal.

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Interest rate risk

Interest rate risk is the exposure a financial asset, liability or portfolio has to changes in market interest rates, which alter the present value of its future cash flows.

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Lease rate factor

A lease rate factor is the monthly rental a lessor charges per dollar of equipment cost, used to price a lease without quoting an annual rate.

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Margin

Margin is the share of each revenue dollar left after costs, what a lender adds to its base rate, or your own equity in a geared share portfolio.

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Nominal rate

A nominal rate is the headline annual interest rate a lender quotes before compounding within the year is taken into account, unlike the effective annual rate.

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Penalty interest

Penalty interest is interest charged on an overdue amount by a revenue office, court or creditor to compensate for late payment and deter delay.

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Rate

A rate is a ratio or charge expressed against a unit, commonly per year, that measures cost, return or proportion; in finance it usually means an interest rate.

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Simple interest

Simple interest is interest calculated only on the original principal, never on interest already added, which keeps the charge flat across the term.

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Spread (finance)

A spread is the difference between two related rates or prices, such as a lender's rate and its benchmark, or an asset's buy and sell price.

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Variable rate

A variable rate is an interest rate that can move up or down over the life of a loan, following the lender's benchmark and its margin.

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Yield

Yield is the income an asset produces over a year, expressed as a percentage of what it cost or what it is worth today.

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