Predict the product for the following reaction. 
Definitions:
Market Interest Rate
The prevailing rate of interest available in the marketplace on debts of similar risk and maturity.
Contractual Interest Rate
The interest rate explicitly stated in a loan agreement or bond indenture that the borrower must pay to the lender.
Sale of Bonds
The process of issuing bonds to investors as a form of borrowing money with the promise to pay back with interest.
Face Value
The nominal value of a security or financial instrument as stated by the issuer, which may differ from its market value.
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