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(Finance: Sinking Fund & Refunding Call)
A call for sinking fund purposes is very different from a refund call; a sinking fund call requires no call premium, and only a small percentage of the issue is normally callable in a given year. A refunding call gives the issuer the right to call all the bond issue for redemption. The call provision generally states that the issuer must pay the bondholders an amount greater than the par value if they are called.
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