Select the phrase that best fits each term of the description A through H. Items Description | A. Occurs when the contract rate is less than the market rate. B. Equals par value minus any unamortized discount or plus any unamortized premium. Is unregistered; interest is paid to whoever possesses them. D. Maintains a separate asset account from which bondholders are paid at maturity. E. Pledges specific assets of the issuer as collateral. F. Can be exchanged for shares of the issuer's stock. C. G. Issuer may retire it at a stated dollar amount before maturity. H. Backed by the issuer's general credit standing. Discount on bonds payable Carrying value of bond Bearer bond Sinking fund bond Secured bond Convertible bond Sinking fund bond Secured bond Convertible bond Callable bond Unsecured bond