Sentences with phrase «issuance costs»

In April 2015, the FASB issued ASU No. 2015 - 03, Interest — Imputation of Interest, accounting standards update under which the debt issuance costs related to a recognized debt liability will be required to be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts.

• Tax exempt loans for New Construction and Rehabilitation products: let borrowers obtain lower upfront issuance costs and long - term fixed rates at construction loan closing

3Proforma net debt reflects total expected debt (excluding tower obligations, premiums, discounts and issuance costs) less cash and cash equivalents

They will face higher debt issuance costs.

For the twelve months ended March 31, 2011, Non-GAAP diluted EPS has been calculated using the «if - converted» method as a result of the 4.375 % Convertible Senior Notes issued in June 2009 («4.375 % Convertible Notes»), for which diluted net income has been adjusted by $ 6,686 related to interest and debt issuance costs, net of tax.

You will get a Chip & Pin card which is obviously better than other cards, but the issuance cost is also higher i.e. $ 17.