Examlex
When a corporation issues bonds, it executes a contract with the bondholders, known as a bond debenture.
Financing Activity
This refers to the transactions and events that involve raising capital and repaying investors, such as issuing equity or debt.
Cash Dividends
Payments made by a corporation to its shareholder members. It is the share of profits and retained earnings that the company pays out to its shareholders.
Interest Payment
A payment made to a lender by a borrower in exchange for the use of borrowed money, typically calculated as a percentage of the principal.
Accumulated Depreciation
The cumulative depreciation of an asset up to a single point in its life, reflecting the asset's loss in value due to wear and tear, age, or obsolescence.
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