IHOP 2010 Annual Report Download - page 154
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DineEquity, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements (Continued)
23. Consolidating Financial Information
Certain of our subsidiaries have guaranteed our obligations under the Term Loan due 2017 and
$825 million outstanding principal amount of Senior Notes due 2018. The following presents the
condensed consolidating financial information separately for: (i) the Parent Company, the issuer of the
guaranteed obligations; (ii) the Guarantor subsidiaries, on a combined basis, as specified in the Credit
Agreement; (iii) the Non-guarantor subsidiaries, on a combined basis; (iv) Consolidating eliminations
and reclassification; and (v) DineEquity, Inc. and Subsidiaries on a consolidated basis.
Each guarantor subsidiary is 100% owned by the Parent Company at the date of each balance
sheet presented. The notes are fully and unconditionally guaranteed on a joint and several basis by
each guarantor subsidiary. Each entity in the consolidating financial information follows the same
accounting policies as described in the consolidated financial statements.
138