#debt_instrument__certificate_of_indebtedness  a written promise to repay a debt
  supertype:  document.communication  a written account of ownership or obligation
  subtype:  certificate_of_deposit__CD  a debt instrument issued by a bank; usually pays interest
     subtype:  time_deposit  a certificate of deposit from which withdrawals can be made only after advance notice or at a specified future date
  subtype:  promissory_note__note__note_of_hand  a promise to pay a specified amount on demand or at a certain time; "I had to co-sign his note at the bank"
     subtype:  demand_note  a note payable on demand
     subtype:  note_receivable__notereceivable  your right in a promissory note in which the maker promises to pay a certain amount of money at a certain time
     subtype:  note_payable  a note promising to pay a certain amount of money at a certain time
     subtype:  municipal_note__municipalnote  a municipal debt instrument with a maturity of less than 2 years
     subtype:  IOU  an informal debt instrument; representing "I owe you"
     subtype:  time_note  a note that specifies the time (or times) of repayment
  subtype:  commercial_paper  short-term obligations issued by institutional borrowers to investors with temporarily idle cash
  subtype:  floater.debt_instrument  a debt instrument with a variable interest rate tied to some other interest rate (e.g. the rate paid by T-bills)
  subtype:  bond_certificate__bond  an interest-bearing (or discounted) certificate of debt issued by a government or corporation in order to raise money
     subtype:  bond_issue  bonds sold by a corporation or government agency at a particular time and identifiable by date of maturity
     subtype:  convertible_bond__convertiblebond  a bond that can be converted to other securities under certain conditions
     subtype:  corporate_bond__corporatebond  a bond issued by a corporation; "a corporate bond is a safer investment than common stock in the same company"
     subtype:  coupon_bond__bearer_bond  a bond issued with detachable coupons that must be presented to the issuer for interest payments
     subtype:  government_bond__governmentbond  a bond that is an IOU on the US Treasury; considered the safest security in the investment world
        subtype:  savings_bond__savingsbond  non-negotiable government bond; cannot be bought and sold once the original purchase is made
        subtype:  Treasuries__Treasury_obligations  negotiable debt obligations of the US government secured by its full faith and credit
           subtype:  Treasury_bill__T-bill  a short-term obligation that is not interest-bearing (it is purchased at a discount); can be traded on a discount basis for 91 days
           subtype:  Treasury_bond  a debt instrument with maturities of 10 years or longer
           subtype:  Treasury_note  securities with maturities of 1 to 10 years; sold for cash or in exchange for maturing issues or at auction
     subtype:  junk_bond  a (speculative) bond with a credit rating of BB or lower; issued for leveraged buyouts and other takeovers by companies with questionable credit
     subtype:  municipal_bond__municipalbond  a bond issued by a state or local government
        subtype:  utility_bond__utilitybond__utility_revenue_bond__utilityrevenuebond  a bond issued to finance the construction of public utility services
     subtype:  noncallable_bond__noncallablebond  a bond containing a provision that the holder cannot redeem the security before a specific date (usually at maturity)
     subtype:  performance_bond__performancebond__surety_bond  a bond given to protect the recipient against loss in case the terms of a contract are not filled; a surety company assumes liability for nonperformance
     subtype:  post-obit_bond  a bond made by a reversioner to secure a loan; payable out of his reversion
     subtype:  registered_bond  a bond whose owner is recorded on the books of the issuer; can be transferred to another owner only when endorsed by the registered owner
     subtype:  revenue_bond__revenuebond  a bond issued by an agency that is commissioned to finance public works; revenue from the public property is used to pay off the bond
     subtype:  secured_bond__securedbond  a bond that is back by collateral
     subtype:  unsecured_bond__unsecuredbond__debenture__debenture_bond__debenturebond  a bond that is backed by the credit of the issuer but not by any specific collateral
     subtype:  zero_coupon_bond  a bond (corporate or government) that is issued at a deep discount from its value at maturity and pays no interest during the life of the bond

No statement uses or specializes debt_instrument; click here to add one.