Select from the option lists provided the type of gain or loss encountered in the calculations for troubled debt restructuring (TDR) below. Each choice may be used once, more than once, or not at all.

Modification of terms:
Difference between	And	UCF > Carrying amount of debt	UCF < Carrying amount of debt
1.-2. Undiscounted future cash flows (UCF)	Carrying amount of debt retired

Settlement in full:
Difference between	And	With a transfer of assets
3. Fair value of assets transferred	Carrying amount of debt
4. Fair value of assets transferred	Carrying amount of assets transferred
Difference between	And	With a grant of an equity interest
5. Fair value of stock transferred	Carrying amount of debt
6. Fair value of stock transferred	Carrying amount of stock transferred