Margin Percentage
The profit or cost added to the base exchange rate, contributing to the difference between buying and selling prices for a currency.
Margin Rate
The profit margin or markup applied to a cost base when using cost-plus or other transfer pricing methods.
Master File and Local File
Transfer pricing documentation requirements under BEPS, including a master file for group-wide information and a local file for entity-specific information.
Mid-Market Rate
The midpoint between the buying (bid) and selling (ask) rates for a currency, often used as a reference for exchange rate comparisons.
Money Market Interbank Rate
The rate at which banks lend to one another in the money market, often reflecting short-term liquidity and borrowing conditions.
Money Market Rate
The interest rate on short-term financial instruments, reflecting the cost of borrowing or lending in the money market.
Marketable Securities
Investments that can be easily bought or sold in the financial markets.
Matching Principle
An accounting principle that requires expenses to be recognized in the same period as the related revenue.
Mileage Allowance
A deduction or reimbursement for the use of a personal vehicle for business purposes.
Money Laundering
The illegal process of making large sums of money obtained from criminal activities appear legal.
Multicollinearity
A statistical phenomenon where two or more variables in a regression model are highly correlated.
