Hospitals Like Variable Rate, Despite Low Long-Term Interest
- Tennessee Proposes Strict Debt Management Policies, for Issuers. // Bond Buyer;11/5/2009, Vol. 370 Issue 33212, p8
The article reports on the strict debt management policy proposals from the Tennessee government. The proposals were brought about due to the variable-rate debt and swap problems faced by the local government specially small issuers. According to Public Financial Management Inc. managing...
- La complejidad operativa de los prÃ©stamos a interÃ©s variable. Aguilar, Adolfo Millán; Jiménez, Victoria de las Heras // Partida Doble;Jul2010, Vol. 21 Issue 223, p72
The financial liabilities have suffered important modifications in the new General Plan of Accounting. If these changes are together to the operative complexity of the variable interest rates, the accounting expert faces to new situations that demand an explanation. It make concrete in a...
- MBA letter to FASB asks for clarification on troubled debt restructurings. // Mortgage Banking;Oct2013, Vol. 74 Issue 1, p18
The article focuses on a report released by the Mortgage Bankers Association (MBA), which highlights that a proposed rule for troubled debt restructurings and in substance foreclosures the Financial Accounting Standards Board (FASB) should not be extended. It further details that FASB should...
- Lenders do not like fixed interest rates. OTTE, JOHN // Missouri Ruralist;Sep2013, Vol. 153 Issue 9, p94
The article focuses on the variable-interest-rate loan, which requires less cash flow in servicing the debt and the fixed-rate loan, which avoids the potential for a higher debt service needs in the loan's later years, wherein farmers borrowed more on variable-interest loan. INSET: Higher...
- State debt tactics backfire. Schnitzier, Peter // Indianapolis Business Journal;2/25/2008, Vol. 28 Issue 52, p1
The article looks at financial challenges faced by the state of Indiana and Governor Mitch Daniels arising from the state's issuance of $810 million in auction-rate bonds to finance major projects like Lucas Oil Stadium. The auction-rate bonds, which are variable-interest-rate debts, exposed the...
- A closer look at Financial Accounting Interpretation No.46. // Asset Securitization Report;1/27/2003, Vol. 3 Issue 4, p12
Provides information on the Financial Accounting Interpretation (FIN) No. 46 which was initially conceived in 2002 as an interpretation for consolidation of special purpose entities. Definition of variable interests; Nature of structured finance transactions; Effectivity date of FIN 46.
- The Home Loan That's Easy to Carry. Or Not. Martin, Justin // Money;Sep2005, Vol. 34 Issue 9, p44A
Description of the advantages and disadvantages of a home-equity line of credit (HELOC). How the low interest-only monthly payments and lower variable rates can be misleading; Suggestion about making advance principal payments and using a fixed-rate home-equity loan instead; Discussion about...
- FASB Interpretation 46: Consolidation of Variable Interest Entities ('VIEs')1,2,3. // Asset Securitization Report;1/27/2003, Vol. 3 Issue 4, p11
Presents a diagram reflecting the Financial Accounting Standard Board (FASB) Interpretation 46 focused on the consolidation of variable interest entities.
- Student Loans Cause 36 Million to Drop out of College. Crowell, Charlene // Washington Informer;11/8/2012, Vol. 48 Issue 4, p27
The author offers information on 36 million Americans who have attended college without earning a degree since 2009, due to non repayment of their student loans with high and variable interest rates.