                              381
14.2.5    

  (  )   ,  -
   ,        -
    . ,     
       180  
$10 .        (repurchase
agreement) (,    ,   (),   , 
   ,       (reverse
).   ,     30     
 $10,1 .  , ,     $100 000  
  30-  $10 .,      -
      30-  . 
 ,     ( rate),   
 12% [($100 000/$10 000 000)  (360/30)]..

 ,         -
   ,        -
  .        
 ,        , -
   .

14.3

   

     ,     -
  .  60-      
           
.  ,     ,  
    ,      -
.    (debt refunding)   
           -
      .

         
  . 14.1.       -
  ,      
      .   
         . ,
          
 .   ,    , 
    ,     -
  .      -
  ,       
      .      
,     .

       
,          ,
   4.   -
      ,  
,       (    
 ).       ,
    .  . 14.2   
      1992 .,   
 (  ,   , 
$3,1 .,      $4177 .).