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Unamortized Premium
The portion of a bond premium that has not yet been amortized or recognized in the financial statements over time.
Par Value
The face value of a bond or stock, as specified by the issuing company, which is the minimum price at which the securities can be issued initially.
Retirement
The process of removing an asset from service after its useful life has ended, often involving its disposal or sale.
Gain or Loss
The financial result from a transaction that leads to an increase (gain) or decrease (loss) in the asset value of a company.
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