Bonds represent a debt securities on the basis of which the bond holder is entitled to payment of the nominal value at its maturity and the right to the payment of the corresponding interest. In fact, it is about borrowing funds to the one who issues the bond, and the transferred funds are returned in full to the holder of the bond and increased by a certain interest. Bonds are debt securities that establish a credit relationship between the issuer and the bond holder. In this credit relationship, the issuer of the bond is the debtor, and the holder is the creditor who has decided to lend funds to the debtor. These are long-term investments since their maturity is usually longer than ten years. When investing in bonds, the following contract items are important, which are the interest rate and the maturity date, because it depends on them what the return on the money invested will be. The amount of earnings depends on how much we are willing to take the risk so if we risk more the possibility of earning it is higher and vice versa.