Secured bonds Mutiple Choice Are called debentures. Are the same as sinking fund bonds. Have specimic assets of the issutng company piedged as collateral Are suborainated to those of other unsecured tabilities Are backed by the Issuers bank. Clabber Company has bonds outstanding with a par value of $100000 and a carrying $95,000 the gatn or loss on retremont i value of $97300 If the company calls these bonds at a price of Mutple Choice $2.700 gain $5000 1oss $2,300 loss 2.300 gai $2700 104s https/lneweoe The present vale of tho rote K esik $75000 7942 299 452 50 rotrement i Chang Industnes has bonds outstanding with a par value of $200000 and a carryng value of $203,000, ifthe company calls these bonds at a price of $201,000, the gatn or loss on Mutiple Choice 1000 loss 3.000 gan $2.000 gain $1000 gan 2.000 loss Bonds that mature at more than one date with the result that the principai amount is repald over a number of Muttiple Choice Bearer bonds Registered boncs O Caiabie bonds Callable bonds. Serlal bonds sinking fund bonds