extinguish

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8 million principal amount of its notes as well as certain other debt extinguishments.
16 per share (diluted), after the extraordinary gain on early extinguishments of debt, net of tax, of $566,000, or $0.
The Financial Accounting Standards Board has published an exposure draft of a proposed accounting standard, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, that attempts to resolve long-standing questions about whether transactions should be accounted for as secured borrowings or as sales.
The statement is effective for transfers and servicing of financial assets and extinguishments of liabilities occurring after December 31, 1996," said Bullen.
140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended by FASB Technical Bulletin No.
the characterization of the future effects of the debt extinguishments on balance sheet strength, capital ratios, net interest margin and earnings prospects, and Hudson City Bancorp Inc.
64, Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements.
The bank's Tier-one leverage capital ratio was largely unaffected by the extinguishments and Hudson City will continue to have strong capital position above the regulatory requirements to be considered well capitalised, it said.