英语词汇“in-substance debt defeasance”的翻译、意思、用法、释义-英汉经管词典

单词	in-substance debt defeasance
释义	in-substance debt defeasance Definition A loan provision that removes it from the balance sheet of cash is set to the side for debt service. Defeasance typically happens when a borrower owns a portfolio of Treasury securities where coupons are used to service a debt. If the borrower set aside enough assets to cover the debt obligation, the debt will not need to be listed on a balance sheet.
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