The-definition.com

Definition

Advance refunding

Advance refunding is in the context of municipal bonds, refers to the sale of new bonds (the refunding issue) before the first call date of old bonds (the issue to be refunded). The refunding issue usually specifies a rate lower than the issue to be refunded, and the proceeds are invested, usually in government securities, until the higher-rate bonds become callable.

Share it:  Cite

More from this Section

  • Objective risk
    Objective risk is a relative variation of actual loss from expected loss, which varies ...
  • Securitization
    Securitization is the process of transformation of a bank loan into tradable securities. ...
  • Hazardous waste insurance
    Hazardous waste insurance is a liability insurance required by the Environmental Protection ...
  • Monetary threshold
    Monetary threshold is a term used in states with no-fault auto insurance laws. An injured ...
  • Sight Bill
    Sight Bill is a Bill of Exchange payable at sight is treated as being payable by the drawee ...