Examlex
A relationship's maximum cardinality indicates the maximum number of entities that can participate in the relationship.
Discount on Bonds Payable
The variance between the face value of a bond and the amount it is sold for when the sale price is beneath its face value.
Date of Issue
The date on which a financial instrument, such as a bond or stock, is made available for sale or issued.
Redemption
The process of paying off or buying back securities or debts by the issuer before their maturity date, often at a predetermined price.
Carrying Value
The book value of an asset, reflecting its original cost minus any depreciation, amortization, or impairment charges.
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