Examlex
The risk-free rate is:
Modification Of Terms
Changes made to the terms of a contract, including loans and agreements, to adjust the obligations of the parties involved.
Carrying Value
The book value of an asset or liability on a company's balance sheet, calculated as original cost minus accumulated depreciation or amortization.
Ordinary Gain
A profit resulting from the sale or exchange of assets used in a business, not classified as capital gains.
Restructured Loan
A loan that has had its terms modified by agreement between the borrower and lender, often to provide relief to a borrower from the original terms due to financial difficulty.
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