Final answer:
The maturity value of a note receivable may or may not be the same as its face value.
Step-by-step explanation:
In financial terms, the maturity value of a note receivable may or may not be the same as its face value. The face value of a note receivable represents the amount that the borrower agrees to repay the lender at maturity. However, the maturity value can be different if the note receivable includes interest payments or if market interest rates have changed since the note was issued.
For example, if a note receivable has a face value of $1,000 and a maturity date of one year, the borrower may need to pay back more than $1,000 if the note includes interest. On the other hand, if market interest rates have decreased since the note was issued, the maturity value could be less than $1,000.
So, the statement 'The maturity value of a note receivable is always the same as its face value' is false.