QS 10-13 Bond features and terminology LO A2 Select the phrase that best fits each term of the description A through H. Description Items Ite A. Records and tracks the bondholders' names. B. Pledges specific assets of the issuer as collateral. C. Occurs when the contract rate is less than the market rate. D. Equals par value minus any unamortized discount or plus any unamortized premium. Has varying maturity dates for amounts owed. F. The legal contract between the issuer and the bondholders. G. Issuer may retire it at a stated dollar amount before maturity. H. Amount by which the bond price exceeds par value. E