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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.
Sinking Fund Bonds
Bonds that include a provision requiring the issuer to set aside funds regularly to repay the bond at maturity.
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