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Carrying Value
Also known as the book value, it is the value of an asset on a company's balance sheet after accounting for depreciation, amortization, or impairment costs.
Accrued Interest
Interest that has been incurred but not yet paid, typically relating to bonds or loans.
Debt Restructuring Gain
A financial benefit realized by modifying the terms of debt agreements, usually resulting in a reduction in the obligated repayment amount or an extension of payment terms.
Extraordinary
Refers to gains or losses in a company's financial statements that are both unusual and infrequent in nature.
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