Holding profit and loss refers to that the owner of assets and liabilities passively bears the consequences of the impact of price changes on the value of assets or liabilities due to holding assets or liabilities, in which the owner does not take any processing or conversion of assets or liabilities.
According to the above definition, which of the followings is holding gains and losses:
A company issued bonds with a face value of 100 yuan at a discount (95 yuan), forming a price difference of 5 yuan