Examlex
Match the term with its definition.
-Privately owned organizations that collect credit information on businesses
Par Value Bonds
Bonds issued with a fixed face value that is to be repaid at maturity, often different from their market value.
Impairment Loss
The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, necessitating a write-down to reflect the reduced value.
Intercompany Bond Sale
Transactions involving the sale of bonds between companies that are part of the same corporate group.
Coupon Rate
This is the annual interest rate paid by bond securities to its holders, typically expressed as a percentage of the bond's face value.
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