Examlex
Which of the following elements of a report contains information that would interrupt the flow of the report,but that readers may find useful?
Contract Rate
The agreed-upon price or interest rate specified within a contract.
Bond Indenture
A legal document specifying the terms and conditions of a bond issue, including the interest rate, maturity date, and other obligations of the issuer.
Bondholders
Individuals or institutions that hold the debt securities issued by corporations or governmental entities.
Discount on Bonds Payable
The difference between the par value of a bond and its lower selling price, recognized as an expense over the life of the bond.
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