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@agent1, this is a good question.
I believe the answer lies in the word “approximates” used in the disclosure note. I believe it means that, in principle, the carrying amount of the debt is not equal to its fair value (and in fact, a gain or a loss can be realized by redeeming the bonds before maturity when the company buys them for the fair value); however, for the example in question, it so happens that the fair value at that point in time (issuance of financial statements) is not far away from the book value (or carrying amount), hence “approximates”.
This is how I understood the example, but anyone feel free to debunk my thoughts…