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The two categories of income, as specified in the Conceptual Framework, are:
Callable Bonds
These are obligations the issuer may pay off before they come due, at an agreed upon price.
Retirement
The act of leaving one's job and ceasing to work, typically upon reaching a certain age or due to personal choice, often accompanied by receiving a pension or retirement savings.
Maturity
The point in time when a financial instrument, such as a bond or loan, reaches its due date and the principal must be repaid.
Issuer
An entity that issues financial instruments, such as bonds, stocks, or other securities, to finance its operations.
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