{"iri":"https://spec.edmcouncil.org/fibo/ontology/FBC/DebtAndEquities/CreditEvents/ObligationRestructuring","label":"obligation restructuring","definition":"credit event that materially impacts an obligation, such as an interest rate reduction, principal reduction, deferral of interest or principal, change in priority ranking, or change in currency or composition of payment","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}