Examlex
Account planning:
Callable
Describes a financial security (e.g., a bond) that can be redeemed or "called" by the issuer before its maturity date under certain conditions.
Callable Bonds
A type of bond that can be redeemed by the issuer before its maturity date.
Carrying Value
Carrying value is the book value of an asset or liability on a company's balance sheet, calculated as the original cost minus any depreciation, amortization, or impairment costs.
Market Rate
The prevailing price or interest rate available in the marketplace for goods, services, or securities.
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