Issued at par Sample Clauses

Issued at par. The debt instrument is issued at par. A debt instrument is issued at par if the difference between its issue price and principal amount for the issue date is less than the de mini- mis amount. For this purpose, the de minimis amount is determined using the principles of § 1.1273–1(d). See para- graph (g)(2) of this section, however, for the treatment of TIPS issued with more than a de minimis amount of pre- mium.
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Related to Issued at par

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  • DOCUMENTS COMPRISING THE BID 13.1 The bid to be prepared by the bidder shall comprise:

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