Examlex
Stockholders' equity is decreased by
Semiannual Interest Date
The twice-yearly date on which interest payments are made to bondholders or lenders.
Discount
A reduction from the usual cost of something, often used as a sales strategy to encourage purchases.
Amortize
The process of spreading out a loan or intangible asset cost over a specific period of time for accounting and tax purposes.
Par Value
The nominal or face value of a bond, share of stock, or coupon as stated by the issuer; it is not indicative of the security's market value.
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