Normalized financial statements are financial statements that have been adjusted to show a company's financial performance under normal or typical conditions, and to exclude any unusual or one-time events that could affect its financial results in a given period. This provides a more accurate picture of the company's underlying financial performance and can be used for financial analysis, forecasting, and valuation. Normalized financial statements are a useful tool for investors and analysts to make informed investment decisions and evaluate a company's financial health.

Off-balance sheet financing refers to a method companies use to keep certain assets or liabilities off their balance sheets. This means these items are not included in the company's official financial statements, often to make the company appear less leveraged or to comply with debt covenants.

Onerous contracts are agreements in which the costs of fulfilling the contract are higher than the benefits received from it. In other words, the contract imposes more financial burden than gain on one of the parties.

Orderly liquidation value (OLV) is an estimate of the value of an asset or group of assets that are being sold in a controlled and planned manner over a reasonable period of time. It represents the amount of money that could be received if the assets were sold without the urgency or pressure of a forced sale. OLV is important for companies considering the sale of assets, as it provides a realistic estimate of what they can expect to receive for those assets under normal market conditions. It is affected by factors such as the condition of the assets, current market conditions, and demand for the assets. OLV is used to assess the value of assets in a liquidation scenario.

Organic growth refers to the increase in a company's revenue, market share, or other key metrics that comes from its existing operations, rather than through mergers, acquisitions, or other external factors. This type of growth is achieved through internal strategies such as enhancing sales, expanding product lines, improving customer service, or entering new markets.

Postretirement benefits refer to benefits that a company provides to its employees after they retire, in addition to pension plans. These benefits typically include health care, life insurance, and other forms of non-pension benefits. They are part of the total compensation package designed to support employees in their retirement years.