discount on capital stock
An amount less than par or stated value at which capital stock is sold.
A corporation's own stock that has been issued and reacquired.
A printed, long-term promise to pay a specified amount on a specified date and to pay interest at stated intervals.
All bonds representing the total amount of a loan.
A person or institution, usually a bank, given legal authorization to administer property for the benefit of property owners.
bond sinking fund
An amount set aside to pay a bond issue when due.
retiring a bond issue
Paying the amounts owed to bondholders for a bond issue.
Bonds that all mature on the same date.
Portions of a bond issue that mature on different dates.