Core Viewpoint - Netflix has refinanced part of a $59 billion bridge loan to support its potential acquisition of Warner Bros Discovery [1] Group 1 - The refinancing of the bridge loan indicates Netflix's ongoing strategy to secure financing for significant acquisitions [1] - The total amount of the bridge loan is $59 billion, highlighting the scale of Netflix's financial commitments in pursuing growth through acquisitions [1]

Core Viewpoint - Bausch + Lomb Corporation is refinancing its outstanding term B loans with a new tranche of Replacement Term Loans amounting to $2,802,125,000, aimed at extending maturity and reducing interest rates on existing loans [1]. Financial Summary - The Replacement Term Loans will refinance all outstanding term B loans due in 2031 and 2028, with a maturity date of January 15, 2031, which extends the maturity of the First Incremental Term Loans from September 29, 2028 [1]. - The applicable margin for the Replacement Term Loans is set at 3.75% per annum for loans referenced to term SOFR and 2.75% per annum for loans referenced to the alternate base rate, representing a reduction of 0.50% and 0.25% per annum for the respective loans [1]. Transaction Timeline - The transactions related to the Replacement Term Loans are expected to close in the first quarter of 2026, although there are no guarantees that they will be completed as planned [2]. Company Overview - Bausch + Lomb has a long-standing mission to enhance eye health and improve the quality of life for individuals globally, with a diverse product range including contact lenses, prescription products, and surgical devices [3].

Core Viewpoint - Performance Shipping Inc. has announced a refinancing agreement for an existing loan of US$29,750,000 with Alpha Bank A.E., which will improve the company's financial position and reduce financing costs [1][2]. Group 1: Refinancing Details - The refinancing will be executed through two wholly-owned subsidiaries of the company and is subject to customary closing conditions [1]. - Proceeds from the refinancing will fully cover the existing debt with Alpha Bank, secured by the vessels M/T P. Long Beach and M/T P. Aliki [1]. - The new facility will have an interest rate of SOFR plus 1.90% per annum [1]. Group 2: Repayment Structure - The facility will be repaid in twenty quarterly installments of US$1,050,000 each, with a balloon payment of US$8,750,000 due in mid-2030 [2]. - The average payable margins will decrease by 23% compared to existing loan agreements, while the amortization profile remains unchanged [2]. - The extension of loan maturities by over two and a half years means no substantial debt maturities are scheduled before mid-2030 [2]. Group 3: Company Overview - Performance Shipping Inc. is a global provider of shipping transportation services, specializing in the ownership of tanker vessels [3]. - The company employs its fleet on spot voyages, through pool arrangements, and on time charters [3].

Core Insights - The end of the year presents an opportunity for individuals to enhance their financial situation through strategic money moves aimed at reducing tax liabilities and increasing savings for a more secure financial future in 2026 [1][2] Financial Strategies - **Budget Checkup**: It is essential to review and adjust the budget based on actual spending versus expected spending to identify areas for potential savings or income increases [3] - **Emergency Fund**: Maintaining an emergency fund covering 3 to 6 months of living expenses is crucial to avoid high-interest debt during unforeseen circumstances [4][5] - **Utilizing FSA Funds**: Employees should use their Flexible Spending Account (FSA) funds before the year-end to avoid losing unspent contributions, which are capped at $3,300 annually [6][7] - **Subscription Audit**: Consumers are encouraged to review and cancel unused subscriptions, as the average monthly spending on subscriptions can exceed $200, leading to significant annual costs [8] - **Health Appointments**: Making medical appointments before the insurance deductible resets on January 1 can lead to cost savings if the deductible has already been met [9][10] - **Maximizing Tax-Advantaged Accounts**: Contributions to accounts like 401(k)s and IRAs can lower taxable income, and individuals should aim to maximize contributions before the tax filing deadline [11][12] - **Re-evaluating Taxable Investment Accounts**: Annual tasks such as rebalancing and tax-loss harvesting in taxable brokerage accounts can optimize investment performance [13] - **Paying Down High-Interest Debt**: Reducing high-interest debt, even by small amounts, can improve financial health and reduce interest payments over time [14] - **Refinancing Opportunities**: With recent interest rate cuts, individuals should consider refinancing existing loans to potentially lower monthly payments and overall interest costs [16][17]