Examlex
The components of net periodic pension expense that involve delayed recognition are
Yield To Maturity
The total return anticipated on a bond if it is held until it matures, including all interest payments and capital gains or losses.
Par Value
The face value of a bond or stock, representing the amount that the issuer agrees to pay at maturity or the value assigned to a stock for accounting purposes, respectively.
Matures
Refers to the final payment date of a loan or other financial instrument, at which point the principal (and all remaining interest) is due to be paid.
Par-value
The par value of a bond, share of stock, or coupon as declared by the issuer.
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