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Restructured Loan
A loan for which the terms have been modified due to the borrower's inability to meet the original terms, often involving a reduction in the interest rate or an extension of the payment period.
Interest Revenues
Income earned on investments, loans, or other financial instruments that pay interest.
Original Contract Rate
The interest rate stated in a financial contract, such as a loan or bond, at the time of issuance.
Impaired Note Receivable
A note receivable that is doubtful to be collected due to the debtor's financial difficulties, necessitating an impairment loss to be recognized.
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