| A | B |
|---|
| Discount on Capital Stock | An amount less than par or stated value at which capital stock is sold. |
| Bond | A printed, long-term promise to pay a specified amount on a specified date and to pay interest at stated intervals. |
| Bond Issue | All bonds representing the total amount amount of a loan. |
| Trustee | 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 amoutns owed to bondholders for a bond issue. |
| Term Bonds | Bonds that all mature on the same date. |
| Serial Bond | Portions of a bond issue that mature on different dates. |
