Examlex
The adjusted trial balance contains information pertaining to
Bonds Payable
Long-term liabilities representing borrowed money that the company is obligated to repay to bondholders, typically at fixed interest rates.
Issuance
The process of offering new securities for sale to investors, typically by a corporation or government.
Face Amount
The nominal value printed on the face of a financial instrument, such as a bond or insurance policy, representing the amount due at maturity.
Issuance
The process of offering new securities to investors for the first time, often to raise capital.
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