Odsetki jest to koszt jaki ponosi dłużnik za użytkowanie cudzego kapitału. Wyróżniamy odsetki zwykłe(kapitałowe), ustawowe i umowne. Dwa ostatnie stosowane są w przypadku wystąpienia opóźnienia w spłacie zadłużenia. Z pojęciem odsetek wiąże się marża, która z definicji jest różnicą miedzy odsetkami pozyskanymi, a odsetkami udzielonymi innym podmiotom.
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