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Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

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Contractual interest rate for funds borrowed, under the debt agreement.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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For a debtor, the aggregate gain (loss) recognized on the restructuring of payables arises from the difference between the book value of the debt before the restructuring and the fair value of the payments on the debt after restructuring is complete.

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Aggregate amount of interest paid or due on all long-term debt.

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The fair value of notes issued in noncash investing and financing activities.

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The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).

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