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Process charts should explicitly reflect everything that the process contributes to
Callable Bonds
Bonds that can be redeemed by the issuer before their maturity date at a specified call price, often to take advantage of declining interest rates.
Noncallable Bonds
Bonds that cannot be redeemed by the issuer before their maturity date, providing certainty to investors regarding the bond's interest payments and return of principal.
Issuing Corporation
A legal entity that offers its securities for sale to the public, typically through a stock exchange.
Carrying Amount
The book value of an asset or liability, determined according to the relevant accounting standards.
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