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If variable X goes down as a result of variable Y going down,then X and Y are
Bond Premium
The amount by which the market price of a bond exceeds its face value, typically occurring when the bond's interest rate is higher than the current market interest rate.
Interest Expense
The cost incurred by an entity for borrowed funds, which is considered a non-operating expense shown on the income statement.
Face Value
The nominal or dollar value printed on a security or a financial instrument, such as a bond or stock, representing its legal worth.
Bonds Issued
Debt securities sold by a company or government to investors to raise capital.
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