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| Excess of a bonds issue price over its maturity value. |
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| The amount a barrower must pay back to the bondholders on the maturity date. Also called par value, principal amount, or maturity value. |
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| Bonds that principal in installments |
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| Excess of a bonds maturity value over its issue price |
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| Bonds that all mature at the same time |
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| Arbitrary amount assigned by a company to a share of its stock |
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| Interest rate that determines the amount of cash interest the borrower pays and the investor receives each year |
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| The price the stock initially sells for the first time it is sold |
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| Interest rate that investors demand in order to loan their money |
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| Stock which gives shareholders certain preferences and advantages over common stock |
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| Paper evidencing ownership in a corporation |
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| An increase in the number of issued and outstanding shares of stock coupled with a proportionate reduction in the par value of the stock |
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| A distribution by a corporation of its own stock to its stockholders |
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Definition
| A corporations own stock that it has previously issued and later reaquired |
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| Income from Discontinued Operations |
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Definition
| Income or loss from segments of the business that have been sold or terminated |
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| Income or loss generated from the normal operations of the business |
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| A gain or loss that is both unusual for the company and infrequent |
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Definition
| Liabilities of the corporation cannot be extended to the personal assets of the shareholders |
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