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What is the term for the following statements: (a) The long-term funds of a firm; all items on the right-hand side of a firm`s balance

What is the term for the following statements:

(a) The long-term funds of a firm; all items on the right-hand side of a firm`s balance sheet, excluding current liabilities.

(b) The amount by which a bond`s call price exceeds its par value.

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