LAND, in terms of accounting, is the value of real estate less the value of improvements, e.g. buildings.
DEBT REFINANCING involves raising new money to repay existing debt. It is often done and should not be confused with debt restructuring, a more fundamental process in which a borrower changes the structure of its debts (this usually happens when a borrower is unable to meet it's obligations; this may involve a reorganization of its liabilities, for instance by converting debt into equity. Debt rescheduling refers to a delay in the repayment of a debt, usually applying to both interest and principal payments, and can involve a renegotiation of the terms of the debt.
DEPOSITORY BANK is when a company decides to issue American Depositary Receipts, it appoints an authorized depositary, normally part of a large U.S. banking institution or trust company.
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