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Refinancing may refer to the replacement of an existing debt obligation with another debt obligation under different terms. (Wikipedia)

As Vertex’s exclusive financial advisor, A&M worked together with the company’s management team to market, structure, arrange and negotiate the refinancing. (Consultancy.uk)

This could include routine payment of dividends to shareholders; granting a charge over assets to secure new borrowing on a refinancing; or an internal group reorganisation that substitutes the scheme employer for one with a weaker covenant. (Financial Director)