Qualifying Debt Securities definition

Qualifying Debt Securities. ’ means —
Qualifying Debt Securities means any current or future indebtedness that:
Qualifying Debt Securities means securities of the Company (i) that are not exchangeable or convertible into Company Securities and (ii) for which the applicable disclosure document relating to the issuance of such securities states, without qualification, that the securities “will” be treated as indebtedness (or assumes, without qualification, that the securities are indebtedness) for U.S. federal income tax purposes.

Examples of Qualifying Debt Securities in a sentence

  • For Qualifying Debt Securities (QDS), resident institutional investors enjoy a concessionary tax rate of 10% on interest income and non-residents are exempt from withholding tax.

  • The Qualifying Debt Securities Plus Scheme (“QDS Plus Scheme”) has also been introduced as an enhancement of the Qualifying Debt Securities Scheme.

  • E.g., the fourth return completed by ABC Bank in 2013 for a Qualifying Debt Securities Plus would be "19771234C-2013-0004-Q+".

  • If any tranche of the Perpetual Securities is not regarded as “debt securities” for the purposes of the ITA and holders thereof are not eligible for the tax concessions under the Qualifying Debt Securities scheme, the tax treatment to holders may differ.

  • In addition, the disclosure below is on the assumption that the IRAS regards each tranche of the Perpetual Securities as “debt securities” for the purposes of the ITA and that distribution payments made under each tranche of the Perpetual Securities will be regarded as interest payable on indebtedness and holders thereof may therefore enjoy the tax concessions and exemptions available for qualifying debt securities, provided that the other conditions for the Qualifying Debt Securities Scheme are satisfied.

  • Furthermore, such Purchaser understands that the Notes are intended to be Qualifying Debt Securities (as defined in the Singapore Income Tax Act (Chapter 134)) and subject to the conditions set out in the memorandum attached as Annex B hereto and any interest income therefrom will be exempt from Singapore tax or, where applicable, subject to a concessionary tax rate as described in the memorandum attached as Annex B hereto.

  • Whilst the Relevant Tranche of the Perpetual Securities may be regarded as “qualifying debt securities” whereby tax concessions are available under the Qualifying Debt Securities Scheme subject to fulfilment of certain conditions more particularly described in the section “Singapore Taxation”, there is no assurance that the Relevant Tranche of the Perpetual Securities will continue to enjoy the tax concessions should the relevant tax laws be amended or revoked at any time.

  • E.g., the fourth return completed by ABC Bank in 2013 for a Qualifying Debt Securities would be ''19771234C-2013-0004-Q".

  • Haircut Percentages for Qualifying Debt Securities, by Issuer or Guarantor, etc.

  • It should be noted that as of the date of this Offering Circular, the Income Tax (Qualifying Debt Securities) Regulations have not been amended to reflect the amendments made to the ITA in respect of the qualifying debt securities scheme pursuant to the Income Tax (Amendment) Act 2023.


More Definitions of Qualifying Debt Securities

Qualifying Debt Securities means (i) any debt securities of the Company and (ii) any equity securities of the Company the terms of which require the Company to pay cash dividends.
Qualifying Debt Securities. (合資格債務證券) means debenture stock, loan stock, debentures, bonds, notes and any securities or instruments acknowledging, evidencing or creating indebtedness -
Qualifying Debt Securities means, amongst others, any Notes which are arranged by any financial institution in Singapore and issued during the period from 28 February 1998 to 31 December 2008 but excludes any Notes which during its primary launch:
Qualifying Debt Securities. ( ) means debenture stock, loan stock, debentures, bonds, notes and any securities or instruments, other than subordinated debts, debts due from any company within the same group of companies and IOUs, acknowledging, evidencing or creating indebtedness -
Qualifying Debt Securities means any current or future indebtedness that: Qualifizierte Fremdkapitalwertpapiere bezeichnet jede gegenwärtige oder zukünftige Verbindlichkeit, die
Qualifying Debt Securities means debt securities that meet one of the following criteria:

Related to Qualifying Debt Securities

  • Qualifying Capital Securities means securities (other than Common Stock, rights to acquire Common Stock and securities convertible into Common Stock) that, in the determination of the Corporation’s Board of Directors reasonably construing the definitions and other terms of this Replacement Capital Covenant, meet one of the following criteria:

  • Qualifying Notes means, at any time, any securities (other than the Notes) issued directly or indirectly by the Issuer:

  • Debt Securities has the meaning stated in the first recital of this Indenture and more particularly means any debt security or debt securities, as the case may be, of any series authenticated and delivered under this Indenture.

  • Exempt Securities has the meaning set forth in Section 4.4(d).

  • Qualifying Securities means securities issued by the Issuer that:

  • Pledged Debt Securities has the meaning assigned to such term in Section 3.01.

  • Holder of Debt Securities or other similar terms means, a Person in whose name a Debt Security is registered in the Debt Security Register (as defined in Section 2.07(a)).

  • Equity Preferred Securities means, with respect to any Person, any trust preferred securities or deferrable interest subordinated debt securities issued by such Person or other financing vehicle of such Person that (i) have an original maturity of at least twenty years, and (ii) require no repayments or prepayments and no mandatory redemptions or repurchases, in each case, prior to the first anniversary of the latest Maturity Date.

  • Securities as used herein does not include (i) securities of issuers that are affiliated with the Buyer or are part of the Buyer's Family of Investment Companies, (ii) securities issued or guaranteed by the U.S. or any instrumentality thereof, (iii) bank deposit notes and certificates of deposit, (iv) loan participations, (v) repurchase agreements, (vi) securities owned but subject to a repurchase agreement and (vii) currency, interest rate and commodity swaps.

  • NIM Securities As defined in the tenth Recital to this Agreement.

  • Lock-Up Securities has the meaning set out in Section 5(l).

  • Convertible Subordinated Notes means any convertible subordinated notes or debentures issued by the Borrower after the date hereof, which are subordinated to the Obligations on terms no less favorable to the Lenders, in any material respect, than the 4.75% Convertible Subordinated Notes Due 2016 (as those terms were in effect and applied to the 4.75% Convertible Subordinated Notes Due 2016 prior to the repayment thereof in full on June 15, 2016).

  • Redemption Securities means any debt or equity securities of the Corporation, any Subsidiary or any other corporation or other entity, or any combination thereof, having such terms and conditions as shall be approved by the Board of Directors and which, together with any cash to be paid as part of the redemption price, in the opinion of any nationally recognized investment banking firm selected by the Board of Directors (which may be a firm which provides other investment banking, brokerage or other services to the Corporation), has a value, at the time notice of redemption is given pursuant to paragraph (d) of this Section 5, at least equal to the Fair Market Value of the shares to be redeemed pursuant to this Section 5 (assuming, in the case of Redemption Securities to be publicly traded, such Redemption Securities were fully distributed and subject only to normal trading activity).

  • Series B Securities means the 11-1/2% Senior Notes due 2007, Series B, of the Company to be issued pursuant to this Indenture in exchange for the Series A Securities pursuant to the Registered Exchange Offer and the Registration Rights Agreement.

  • Covered Securities means any note, stock, treasury stock, security future, bond, debenture, evidence of indebtedness, certificate of interest or participation in any profit-sharing agreement, collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate, certificate of deposit for a security, fractional undivided interest in oil, gas, or other mineral rights, any put, call, straddle, option, or privilege on any security (including a certificate of deposit) or on any group or index of securities (including any interest therein or based on the value thereof), or any put, call, straddle, option, or privilege entered into on a national securities exchange relating to foreign currency, or, in general, any interest or instrument commonly known as a "security", or any certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the foregoing.

  • Specified Securities means ‘equity shares’ and ‘convertible securities’ as defined under clause (zj) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009;

  • Definitive Capital Securities means any Capital Securities in definitive form issued by the Trust.

  • Pari Passu Securities means any class or series of capital stock of the Company hereafter created specifically ranking, by its terms, on parity with the Designated Preferred Stock as to distribution of assets upon liquidation, dissolution or winding up of the Company, whether voluntary or involuntary.

  • Qualifying Debt means amount due, which includes interest or any other sum due in respect of the amounts owed under any contract, by the debtor for a liquidated sum either immediately or at certain future time and does not include—

  • Individual Securities shall have the meaning specified in Section 3.01(p).

  • Qualified Securities means securities of a reporting issuer that carry the right to participate in voting on the appointment or removal of the reporting issuer’s auditor;

  • Trust Preferred Securities any preferred securities issued by a Trust Preferred Securities Subsidiary, where such preferred securities have the following characteristics:

  • Capital Securities means undivided beneficial interests in the assets of the Trust which rank pari passu with Common Securities issued by the Trust; provided, however, that upon the occurrence and continuance of an Event of Default (as defined in the Declaration), the rights of holders of such Common Securities to payment in respect of distributions and payments upon liquidation, redemption and otherwise are subordinated to the rights of holders of such Capital Securities.

  • Exchangeable Securities means any securities of any trust, limited partnership or corporation other than the Trust that are convertible or exchangeable directly for Units without the payment of additional consideration therefor;

  • APM Qualifying Securities means, with respect to an Alternative Payment Mechanism or any Mandatory Trigger Provision, one or more of the following (as designated in the transaction documents for any Qualifying Capital Securities that include an Alternative Payment Mechanism or a Mandatory Trigger Provision, as applicable):

  • relevant securities means Ordinary Shares and securities carrying conversion or subscription rights into Ordinary Shares;