- early extinguishment of debt
- досрочное погашение долга; долгосрочное обязательство, погашаемое компанией до установленного срока. Это может происходить, когда процентная ставка по долгу превышает текущую процентную ставку. Разница между выплаченными денежными средствами и текущей стоимостью облигации рассматривается в учете как экстраординарные прибыль или убыток.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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