Article: Yen-denominated deal will help New York City achieve more variable-rate debt, officials say.

For the past year, New York City finance officials have billed a planned sale of taxable yen-denominated bonds as a sophisticated attempt to lower borrowing costs by stretching the city's investor base to foreign lands.

In recent weeks, however, city officials working on the potential $150 million issue have acknowledged they are also using the transaction to meet an equally important financing goal - to issue more variable-rate debt.

City officials, who originally planned to create a fixed-rate liability, say they have recently designed the yen deal as a floating-rate transaction for a number of reasons.

Under current market conditions, they ...

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