The rate of interest that was being paid on the original debt issue that is being converted in the noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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The average effective interest rate during the reporting period.

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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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-Publisher FASB
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The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity.

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