Examlex
Initiatives and propositions are the same thing.
Selling Bonds at a Discount
This occurs when bonds are sold for less than their face value, often due to the prevailing interest rates being higher than the bond's coupon rate.
Cost of Borrowing
The total amount that a borrower pays to secure and use borrowed funds, including interest and any associated fees.
Premium on Bonds Payable
The excess amount by which bonds are sold over their face value.
Bond Premium
The amount by which the market price of a bond exceeds its principal amount or face value, typically occurring when the bond's interest rate is higher than the market rate.
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