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Par Value
The nominal or face value of a bond, stock, or coupon as stated by the issuer, which is typically not related to its market value.
Unamortized Premium
The portion of a bond premium that has not yet been amortized or recognized in the financial statements over time.
Par Value
The face value of a bond or stock, as specified by the issuing company, which is the minimum price at which the securities can be issued initially.
Retirement
The process of removing an asset from service after its useful life has ended, often involving its disposal or sale.
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