retirement of bonds

To repurchase bonds that the company had previously issued.

Retirement of bonds means repurchasing or redeeming bonds previously issued by the company before or at maturity.

- Used in treasury and financial management for funding, investment, and risk decisions.
- Used to evaluate cash flows, financing costs, and capital structure.

- Example: Finance teams use **retirement of bonds** when planning funding needs and managing cash and risk.

- Why it matters: Supports liquidity and risk control and improves the quality of financing and investment decisions.