Select the phrase that best fits each term of the description A through H. Items Description A. Can be exchanged for shares of the issuer's stock. B. Amount by which the bond price exceeds par value. C. The legal contract between the issuer and the bondholders. D. Has varying maturity dates for amounts owed. E. Maintains a separate asset account from which bondholders are paid at maturity. F. Backed by the issuer's general credit standing. G. Evidence of the company's debt. H. Occurs when the contract rate is less than the market rate