a. The value today of an amount to be received at some date in the future after taking into account current interest rates. b. Bonds that have specific assets of the issuer pledged as collateral. c. Events with uncertain outcomes that may represent potential liabilities. d. Bonds that can be converted into common stock at the bondholder's option. e. Alegal document that indicates the name of the issuer, the face value of the bonds. and other data such as the contractual interest rate and the maturity date of the bonds. f. Bonds that the issuing company can redeem (buy back) at a stated dollar amount prior to maturity. g. The date on which the final payment on a bond is due from the bond issuer to the investor. h. Rate used to determine the amount of interest the issuer pays and the investor receives. i. The difference between the face value of a bond and its selling price when a bond is issued for less than its face value. j. A measure of a company's solvency, calculated by dividing the sum of net income. interest expense, and income tax expense by interest expense. k. The rate investors demand for loaning funds to the corporation. 1. Amount of principal due at the maturity date of the bond. m. Bonds issued against the general credit of the borrower. n. The intentional effort by a company to structure its financing arrangements so as to avoid showing liabilities on its balance sheet. o. The difference between the selling price and the face value of a bond when a bond is sold for more than its face value