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please match these premium on bond, mortage bond, discount on bonds, accounting income < taxable income, share premium,convertible bonds, call feature, accounting income> taxable income

please match these premium on bond, mortage bond, discount on bonds, accounting income< taxable income, share premium,convertible bonds, call feature, accounting income> taxable income

the matches

1.increase in shareholder equity

2. market rate less than standard rate

3. deffered tax asset

4 . protect the debit issuer if rate fall

5. market rate higher that stated rate

6 may become stock

7 secured by real property

8 deffered tax liability

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