Examples of Original Issue Discount Debt Security in a sentence
Residents themselves were consulted directly wherever possible, along with their relatives where appropriate.
Original Issue Discount Debt Security: The term “Original Issue Discount Debt Security” shall mean any Debt Security which provides for an amount less than the principal amount thereof to be due and payable upon a declaration of acceleration of the maturity thereof pursuant to Section 6.01.
All payments on an Original Issue Discount Debt Security (other than qualified stated interest) will generally be viewed first as payments of previously accrued original issue discount (to the extent of the previously accrued discount), with payments considered made from the earliest accrual periods first, and then as a payment of principal.
Because exchange rates may fluctuate, if you are the holder of an Original Issue Discount Debt Security that is also a foreign currency debt security, you may recognize a different amount of original issue discount income in each accrual period than would be the case if you were the holder of an otherwise similar Original Issue Discount Debt Security denominated in U.S. dollars.
However, if you acquire an Original Issue Discount Debt Security at a price greater than its adjusted issue price, you will be entitled to reduce your periodic inclusions of original issue discount to reflect the premium paid over the adjusted issue price.Floating rate debt securities generally will be treated as ‘‘variable rate debt instruments'' under the OID Regulations.
Because exchange rates may fluctuate, if you are the holder of an Original Issue Discount Debt Security that is also a foreign currency debt security, you may recognize a different amount of original issue discount income in each accrual period than would be the caseif you were the holder of an otherwise similar Original Issue Discount Debt Security denominated in U.S. dollars.
However, if you acquire an Original Issue Discount Debt Security at a price greater than its adjusted issue price, you will be entitled to reduce your periodic inclusions of original issue discount to reÖect the premium paid over the adjusted issue price.Floating rate debt securities generally will be treated as ""variable rate debt instruments'' under the OID Regulations.
However, if you acquire an Original Issue Discount Debt Security at a price greater than its adjusted issue price, you will be required to reduce your periodic inclusions of original issue discount to reflect the premium paid over the adjusted issue price.Floating rate debt securities generally will be treated as ‘‘variable rate debt instruments'' under the OID Regulations.