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Exercise price per share or per unit of warrants or rights outstanding.

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Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.

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

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