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In-substance defeasance |
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In-substance defeasance Process through which debt is removed from the balance
sheet but not canceled. |
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? Mentioned in | ? References in periodicals archive | |
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HNT) to 'BBB+' from 'BB+', following an in-substance defeasance of the notes. a wholly owned subsidiary, has completed and in-substance defeasance of all outstanding 8 3/4 percent and 9 percent debentures due 2001, with an aggregate current outstanding principal amount of $60 million. The charges related to an extraordinary loss from an in-substance defeasance of debt and settlement of a civil suit that were both effected in the fourth quarter of last fiscal year. |
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