Novation

Novation

Novation

Defeasance whereby the firm’s debt is canceled.



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Notes to the financial statements

Notes to the financial statements

Notes to the financial statements

A detailed set of notes immediately following the financial statements in an annual report that explain and expand on the information in the financial statements.



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Note issuance facility (NIF)

Note issuance facility (NIF)

Note issuance facility (NIF)

An agreement by which a syndicate of banks indicates a willingness to accept short-term notes from borrowers and resell these notes in the Eurocurrency markets.



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Note agreement

Note agreement

Note agreement

A contract for privately placed debt.



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Note

Note

Note

Debt instruments with initial maturities greater than one year and less than 10 years.



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Normalizing method

Normalizing method

Normalizing method

The practice of making a charge in the income account equivalent to the tax savings realized through the use of different depreciation methods for shareholder and income tax purposes, thus washing out the benefits of the tax savings reported as final net income to shareholders.



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