Question: Refinancing causes a short-term obligation to be excluded from current liabilities. In this case, which of the following should not be included in the footnote
Refinancing causes a short-term obligation to be excluded from current liabilities. In this case, which of the following should not be included in the footnote to the financial statements describing the event?
| a | Names of financial institutions that refused to refinance the debt |
| b | Terms of the new obligation incurred |
| c | Terms of equity security not yet issued |
| d | A description of the financing arrangement |
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