Finance

A Mississippi lender is required by the Truth in Lending Act (TILA) to disclose the 'Annual Percentage Rate' (APR). The APR differs from the note interest rate because the APR:

AIs always lower than the note rate
BIncludes certain fees and costs in addition to the interest rate, providing a more comprehensive measure of the loan's cost✓ Correct
CIs the rate used to calculate monthly payments
DReflects the rate after tax deductions

Explanation

The APR includes not just the interest rate but also certain fees and costs (origination fees, mortgage insurance, some closing costs) expressed as an annual rate. This makes the APR higher than the note rate and provides borrowers a more accurate picture of the total cost of borrowing for comparison purposes.

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