Examlex
Explain in detail the "two great principles" that Leibniz claims grounds our reasonings.
Retiring Bonds
Retiring bonds involves the repayment of the principal amount of the bond issue by the issuer before its maturity, often to take advantage of lower interest rates.
Convertible Bonds
Bonds that can be converted into a predetermined number of the issuer's equity shares at certain times during the bond's life, usually at the discretion of the bondholder.
Carrying Value
The book value of assets and liabilities on a company's balance sheet, calculated as the original cost minus any depreciation, amortization, or impairment costs.
Equity Accounts
Equity accounts represent the owner's value in a business, reflected through transactions like contributed capital and retained earnings.
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