Examlex
A ____ line indicates the direction from which the principal view is to be viewed to derive the section.
Sale of Bonds
The process of issuing bonds to investors as a form of borrowing money with the promise to pay back with interest.
Face Value
The nominal value of a security or financial instrument as stated by the issuer, which may differ from its market value.
Total Cost of Borrowing
The entire amount that a borrower pays for a loan, including interest, fees, and any other charges.
Premium on Bonds Payable
The amount by which the bond's selling price exceeds its face value, reflecting higher interest or less risk as perceived by investors.
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