Examples of Equity Subscription Rights in a sentence
The distribution of the Equity Subscription Rights and the issuance of Common Stock (in the form of (i) CPOs, (ii) American depositary shares, or (iii) common shares certificates) upon exercise of such Equity Subscription Rights shall be exempt from registration under applicable securities laws pursuant to section 1145(a) of the Bankruptcy Code.
In the event that the Existing Equity Subscription Rights and Warrants each constitute “securities” of Parent for U.S. federal income tax purposes, each holder of Existing Equity Interests generally will not recognize any gain upon the receipt of Existing Equity Subscription Rights and Warrants in exchange for such holder’s Existing Equity Interests.
Regardless of the characterization of the Existing Equity Subscription Rights and Warrants, a holder of Existing Equity Subscription Rights and Warrants generally would not recognize any gain or loss upon the exercise of such Existing Equity Subscription Rights and Warrants.
In general, the holder’s holding period for the New Common Shares, Existing Equity Subscription Rights and Warrants would include the holder’s holding period for its Existing Equity Interests, except to the extent that the Existing Equity Subscription Rights and/or Warrants are not treated as a security, in which case, the holding period for such Existing Equity Subscription Rights and/or Warrants should begin the day following the Effective Date.
A holder computes its gain as equal to the difference, if any, between (i) the sum of the aggregate fair market value of New Common Shares, Existing Equity Subscription Rights and Warrants the holder received in exchange for its Existing Equity Interest, and (ii) the holder’s adjusted tax basis in such Existing Equity Interest exchanged therefor.
This implies not only to achieve a quantitative gender balance in all societal spheres: ‘it is a question of promoting long-lasting changes in parental roles, family structures, institutional practices, the organisation of work and time, women and men’s personal development and independence (…)’.
The Fermi-GBM ob- servation was reported by [20] at 1.7 seconds after the LIGO signal, and indicates that the system must have gone also through the transient phase of the hyper-massive neutron star (HMNS) [21].
The characterization of the Existing Equity Subscription Rights as the exercise of an option to acquire New Common Shares may impact, among other things, assuming the exercise of such rights, a holder’s tax basis in the New Common Shares received.
The Equity Subscription Rights shall be transferrable subject to a transfer, to the same transferee, of an aggregate principal amount of Step-Up Senior Notes corresponding to the Exercise Limit and compliance with the procedures for notice and transfer set forth in the form of Equity Subscription Rights.
In a recapitalization exchange, a holder’s tax basis in the New Common Shares, Existing Equity Subscription Rights and Warrants should equal such holder’s adjusted tax basis in its Existing Equity Interest increased by any gain recognized in the exchange allocated among the securities based on their relative fair market value.