The apportionment, in the first instance, and the progressive extinguishment
afterward, would be alike productive of ill-humor and animosity.
Grant,” cried Richard, who had been directing the extinguishment
of the fires and other little necessary duties, and who approached in time to hear the close of the divine’s speech.
This uncertainty is especially obvious with regard to gains and losses from early extinguishment
of debt, the classification of which has changed numerous times over the years.
94, which expresses the SEC staff views about when a gain or loss should be recognized on the early extinguishment
Under the final regulations, the lapse or forfeiture of an option that is treated as exercised but that has not caused an ownership change is in effect a "redemption" or other extinguishment
of the stock representing that option.
The early extinguishment
of debt will result in a pretax noncash charge of approximately $14 million for the write-off of unamortized debt issuance costs associated with the 2003 issuance of the notes, which will be recorded in the third quarter of 2008.
A loss on the early extinguishment
of debt of about USD9m, or about USD6m after tax, or about USD0.
31, 2006, consolidated EBITDA (adjusted to exclude a $17 million loss associated with the early extinguishment
of debt) to interest and debt-to-EBITDA equaled 3.
However, the Competitive Equality Bank Act of 1987 (CEBA), enacted later that same year, permitted an offset against future premium obligations based on the balance in the secondary reserve before extinguishment
This error resulted from the fact that SNH recorded charges related to the early extinguishment
of debt in the fourth quarter 2005 when $52.
Crescent's FFO, as adjusted, follows the NAREIT definition, but is adjusted to (i) exclude the impact of impairment charges and debt extinguishment
charges related to the sale of real estate assets and (ii) include the impact of gains on sale of developed operating properties and promoted interests.
07 per diluted share after tax impact of SFAS 123(R) and debt extinguishment
expense of approximately $0.