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Interest Semiannually
The payment of interest two times per year on a loan or bond.
Bond Covenant
Legal agreements between bond issuers and bondholders that specify terms and conditions to protect the interests of both parties.
Sinking Fund
A savings fund accumulated over time for the specific purpose of paying off a debt or replacing a capital asset in the future.
Bond Issue
The act of a borrower issuing bonds to raise funds from investors who will be repaid at a later date, typically with interest.
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