RE:RE:RE:RE:standard anti BB BNN reporting...Once again, at the risk of annoying other readers by going off on a bit of a tangent, it is unlikely that an adjustment to carrying value of debt impacts income taxes - in BB's case, its yearly losses that would eventually be applied against future years when BB is profitable.
Think of it this way, if any stocks in your portfolio are below your cost on December 31, you cannot claim a loss. You need to have sold the loser stock by the last trading day. The same principle would apply to debt.
There would be some exceptions to the above, but not for BB/ similar situations.
Btw (another tangent), i looked at BB's SEDI filings and see no history of BB ever buying Put options on the debentures. I could not see them playng such a game in the first place.