match the term and the appropriate definition loan covenants payables face value accrued payables public debt offering a when a company borrows money by issuing bonds in the financial markets b these are liabilities that have been incurred during the period but not yet paid c debt features that, if violated, allow the lender to revise loan terms d the total amount of money that a company owes in debt e the amount a company must repay creditors when a bond matures