Bond futures are financial derivatives which compel the contract holder to buy or sell a bond on a certain set date at a predetermined price. 

 

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A bondholder is an investor in or the owner of debt securities which are typically issued by corporations and governments. 

 

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Accrue is the ability to accumulate over time. It is most commonly used when referring to interest, income, or expenses of an individual or business.

 

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Accruals are revenues earned or expenses endured even when money in question has not yet changed hands. 

 

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