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Foreign Exchange Gain
A gain resulting from changes in exchange rates affecting the value of assets, liabilities, or transactions denominated in foreign currencies.
Income Statement
A financial statement that reports a company's financial performance over a specific period, illustrating revenues, expenses, and net income or loss.
Interest-Bearing Note
A debt instrument that pays interest to the lender over the term of the loan.
Put Option
A financial contract giving the option holder the right, but not the obligation, to sell a specified amount of an underlying asset at a set price within a specified time.
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