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Debt Extinguishment
The process of discharging or settling a debt, either through repayment or through a financial restructuring agreement.
Bond Premium
The amount by which the market price of a bond exceeds its par value, typically arising when the bond's interest rate is higher than the market rate.
Forward Contract
A customized financial agreement to buy or sell an asset at a specified future date at a price agreed upon today.
Future Date
A specified day in the future, often used in the context of agreements or financial transactions that will occur at a later time.
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