多项选择题
Which of the following statements is (are) correct?
A、A bond issue is a technique for subdividing a very large loan into many small,transferable units.
B、Bond interest payments are contravtual obligations,whereas the board of directors determines whether or not dividends will be paid.
C、As interest rates rise,the market prices of bonds fall;as interest rates fall,bond prices lend to rise.
D、Bond interest payments are deductible in determining income subject to income taxes,whereas dividends paid to stockholders are not deductible.
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