advanced refunding

См. также в других словарях:

• refunding — Type of refinancing (q.v.) in which the issuer of bonds replaces outstanding bonds with a new issue. In general, any act of repayment of a loan or money advanced. See also recapitalization refinance …   Black's law dictionary

• in-substance defeasance — An advanced refunding in which the debtor is not legally released from being the primary obligor on the refunded bonds, but the possibility of the debtor having to make additional payments is considered remote under criteria provided by FAS 76.… …   Financial and business terms

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