61.   One of the major financial moves boards are making is how they refinance their debt.

62.   Others were able to refinance their debts.

63.   Potomac hoped to be the purchaser at the auction, allowing the company effectively to refinance its debts.

64.   Proceeds of the sale will be used to refinance company debt that matures in less than one year.

65.   Proceeds will be used to fund capital projects, refinance outstanding debt at lower interest rates and provide low cost mortgage loans.

66.   Record low yields helped refinance debt with lower interest payments, he said.

67.   Proceeds will be used to refinance debt.

68.   Seokwang, Dong Sung and Hyosung said they would ask the courts to help them to refinance their debts.

69.   Russia has been wrangling with the fund for months to win new loans to refinance its debts.

70.   Some analysts expect that the drop in interest rates this year prompted a one-time jump in companies seeking to take advantage of low rates to refinance earlier debt.