UK Accounting Glossary
A concessionality level is a measure of the “softness” of credit and reflects the benefit to the borrower compared to a loan provided at the market rate.
Concessionality is the extent to which the terms of a soft (below market rates) loan reduce a lender’s returns in comparison with a loan of the same amount and duration as the soft loan advanced at full market rates.
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This glossary post was last updated: 29th December 2019.