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Chapter 10 — Debt Modifications and Exchanges10.1 Background10.2 Scope10.3 Determining Whether Debt Terms Are Substantially Different10.4 Accounting for Debt Modifications and Exchanges10.5 Modifications and Exchanges Involving Third-Party Intermediaries10.6 Modifications and Exchanges of Credit Facilities
Chapter 10 — Debt Modifications and Exchanges10.1 Background10.2 Scope10.3 Determining Whether Debt Terms Are Substantially Different10.4 Accounting for Debt Modifications and Exchanges10.5 Modifications and Exchanges Involving Third-Party Intermediaries10.6 Modifications and Exchanges of Credit Facilities