Examlex
Fiscal Year-end
The end of a 12-month period used by governments and businesses for accounting and financial reporting purposes.
Par Value
The face value of a bond or stock as stated by the issuing company, which bears no correlation to its market value.
Bond Interest Expense
The amount of interest a company must pay periodically to holders of its bonds, as per the interest rate specified in the bond agreement.
Bond Liability
An obligation or debt issued by a company, promising to repay the principal amount along with interest to bondholders at a specified future date.
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