Examlex
A company issuing bonds is the same as a company getting a loan from an individual bank.
Statement of Cash Flows
A financial report that shows the cash inflows and outflows for a company over a specific period, indicating how it sources and uses cash.
Amortization
The process of gradually paying off a debt over a period of time through planned, periodic payments of principal and interest.
Bond Discount
The difference between the face value of a bond and the price for which it is sold, when the bond is sold for less than its face value.
Operating Activities
Operating activities relate to the primary, day-to-day activities of a business such as selling products, manufacturing, and expenses related to administration.
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