11.   Before Tuesday, Lohr said he had been thinking about refinancing his debts to improve his cash position.

12.   A Korean official, who asked not to be named, said some of the IMF money will be used immediately to refinance debt.

13.   A portion of the proceeds will be used to refinance outstanding debt.

14.   Abt said the sale was part of a capital increase passed by shareholders last year and the money would be used to refinance short-term debt.

15.   Aided by two mediators, it is negotiating with the banks to refinance that debt.

16.   But the governor has balanced her budgets by using fiscal gimmicks, such as raiding state employee pension funds and refinancing debt.

17.   Cities and local agencies refinance their debt when interest rates fall.

18.   Companies already are rushing to refinance debt to cut interest payments.

19.   Consumers could free up cash for spending by refinancing house debt at lower mortgage rates.

20.   Corporations took advantage of the lower interest rates to refinance existing debt.