The Annual Report is a required filing for all business entities, regardless of whether the business owns property,. I'm wanting to add an interest component to a long term loan liability account.A belowmarket loan is a loan which provides for no interest or interest at a rate below the federal rate that applies. Interest rates are negotiated between the lender and borrower. Rates may be fixed or variable. A very simple loan-pricing model assumes that the rate of interest charged on any loan includes four components. Complete MD Consumer Loan License.