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Issuing Corporation
A company that sells or offers its shares to the public or to private investors.
Amortization
The process of spreading out a loan into a series of fixed payments over time, or the gradual write-off of the cost of an intangible asset over its useful life.
Bond Premium
The amount by which the market price of a bond exceeds its face value, typically resulting when market interest rates are lower than the bond's coupon rate.
Interest Expense
The cost incurred by an entity for borrowed funds, reflecting the interest payments on debt obligations.
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