Answer:
Non-cash revenues.
Explanation:
Non-cash revenues can be defined as revenues and gains included in arriving at net income that do not provide cash.
Basically, on the statement of cash-flow, non-cash revenues are considered not to be a real cash-flow because they don't add to the total inflow of cash.
Some examples of noncash revenues are amortization of premium relating to bonds payable, cash flow from investments that are carried under the equity method, accrued revenues, and gains from disposals of non-current assets.
They are called (implicit costs)
Hope this helps!
Answer:
Option B
Explanation:
In simple words, expected bond yield relates to the return which an investor expects for investing in a specific bond security. While the yield to maturity relates to the return that an investor realizes if he or she holds the security until its maturity. Thus, if the market interest rates rises than the investor will get less return as compared to the market as the retentiveness return would be less.